0000895447
false
0000895447
2024-05-23
2024-05-23


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

                                      FORM                                      
                                      8-K                                       

                                 CURRENT REPORT                                 
     Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934     
               Date of Report (Date of earliest event reported):                
                                  May 23, 2024                                  

                              SHOE CARNIVAL, INC.                               
             (Exact name of Registrant as Specified in Its Charter)             



                Indiana                          0-21360              35-1736614     
      (State or Other Jurisdiction       (Commission File Number)    (IRS Employer   
           of Incorporation)                                      Identification No.)
                                                                                     
       7500 East Columbia Street                                         47715       
               Evansville                                                            
                   ,                                                                 
                Indiana                                                              
(Address of Principal Executive Offices)                              (Zip Code)     

             Registrant's Telephone Number, Including Area Code: (              
                                      812                                       
                                       )                                        
                                    867-4034                                    
                                 Not Applicable                                 
         (Former Name or Former Address, if Changed Since Last Report)          

Check the appropriate box below if the Form 8-K filing is intended to 
simultaneously satisfy the filing obligation of the registrant under any of 
the following provisions (see General Instructions A.2. below):

Written communications pursuant to Rule 425 under the Securities Act (17 CFR 
230.425)

Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 
240.14a-12)

Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange 
Act (17 CFR 240.14d-2(b))

Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange 
Act (17 CFR 240.13e-4(c))
Securities registered pursuant to Section 12(b) of the Act:


          Title of each class             Trading   Name of each exchange on which registered
                                         Symbol(s)                                           
Common Stock, par value $0.01 per share    SCVL            The Nasdaq Stock Market LLC       


Indicate by check mark whether the registrant is an emerging growth company as 
defined in Rule 405 of the Securities Act of 1933 ((s)	230.405 of this 
chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 ((s)	240.12b-2 
of this chapter).
Emerging growth company


If an emerging growth company, indicate by check mark if the registrant has 
elected not to use the extended transition period for complying with any new 
or revised financial accounting standards provided pursuant to Section 13(a) 
of the Exchange Act.






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Item 2.02
Results of Operations and Financial Condition.

The following information shall not be deemed "filed" for the purposes of 
Section 18 of the Securities Exchange Act of 1934 (the "Exchange Act"), or 
otherwise subject to the liabilities of that Section, nor shall it be 
incorporated by reference into any registration statement or other document 
pursuant to the Securities Act of 1933, as amended, or the Exchange Act, 
except as shall be expressly set forth by specific reference in such filing.


On May 23, 2024, Shoe Carnival, Inc. (the "Company") issued a press release 
announcing its operating and financial results for its first quarter ended May 
4, 2024. A copy of the press release is attached hereto as Exhibit 99.1 and is 
incorporated herein by reference.
Item 9.01
Financial Statements and Exhibits

(d)
Exhibits:

Exhibit No.
Exhibits

99.1
Earnings Release - First Quarter Ended May 4, 2024

104 Cover Page Interactive Data File, formatted in Inline Extensible Business 
Reporting Language (iXBRL)

                                       2                                        


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                                   SIGNATURES                                   

Pursuant to the requirements of the Securities Exchange Act of 1934, the 
registrant has duly caused this report to be signed on its behalf by the 
undersigned hereunto duly authorized.



                                  SHOE CARNIVAL, INC.                 
                                        (Registrant)                  
Date: May 23, 2024 By: /s/ Patrick C. Edwards                         
                       Patrick C. Edwards                             
                       Senior Vice President                          
                       Chief Financial Officer, Treasurer & Secretary 






                                       3                                        

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                                                                         EX-99.1




SHOE CARNIVAL REPORTS FIRST QUARTER FISCAL 2024 RESULTS

Evansville, Indiana, May 23, 2024 - Shoe Carnival, Inc. (Nasdaq: SCVL) (the 
Company), a leading retailer of footwear and accessories for the family, today 
reported results for the first quarter ended
May 4, 2024.

"
Net sales exceeded the Companys expectation, increasing 6.8 percent versus 
prior year to $300.4 million in the quarter.
"
EPS achieved at the high end of the Companys expectation with first quarter 
2024 GAAP EPS of $0.63 and Adjusted EPS of $0.64.
"
GAAP operating income increased 7.5 percent to $22.5 million and Adjusted 
operating income increased 9.8 percent to $23.0 million versus prior year.

"
Store count is at record high of 430 stores, growing by 30 stores since the 
beginning of the year.


We are encouraged by the strong results delivered this quarter, with net sales 
growth above our expectation, gross profit margin expansion versus prior year, 
and earnings at the high end of our expectation. We gained significant market 
share, with accelerating sales momentum across our business as the quarter 
progressed, including double-digit growth in sandals that continued in the 
quarter after the Easter holiday period, said Mark Worden, President and Chief 
Executive Officer.

Our long-term strategies to grow sales and profit are working and position us 
well to further increase shareholder value and achieve our vision to be the 
nations leading family footwear retailer, concluded Mr. Worden.

First Quarter Operating Results

Net sales in first quarter 2024 were $300.4 million, increasing 6.8 percent 
compared to first quarter 2023. The total net sales performance exceeded the 
Companys expectation, with sales from the February 2024 acquisition of Rogan 
Shoes, Incorporated (Rogans) in line with expectation and continued growth in 
Shoe Station and ecommerce, combined with strengthening trends in Shoe 
Carnival.

First quarter 2024 marked the 13
th
consecutive quarter the Companys gross profit margin exceeded 35 percent. 
Gross profit margin increased to 35.6 percent in first quarter 2024 on higher 
merchandise margins and leverage in buying, distribution and occupancy on the 
higher sales.

First quarter 2024 SG&A increased on higher selling expenses related to Rogans 
and increased marketing investments that drove the strong sales performance in 
the quarter. As a percent of net sales, SG&A expenses were 28.1 percent in the 
quarter as compared to 27.6 percent in first quarter 2023.

First quarter 2024 operating income totaled $22.5 million and increased 7.5 
percent versus prior year driven by higher net sales and gross profit margin 
expansion. Operating income in the quarter included

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$0.5 million in expenses related to the Rogans acquisition, of which $0.2 
million were in cost of sales and $0.3 million were in SG&A.

First quarter 2024 net income was $17.3 million, or $0.63 per diluted share, 
compared to first quarter 2023 net income of $16.5 million, or $0.60 per 
diluted share (EPS).

EPS growth in first quarter 2024 compared to prior year was primarily driven 
by the net sales performance and higher gross profit margin. On an adjusted 
basis, excluding the $0.5 million of expenses in the quarter related to the 
acquisition of Rogans, first quarter Adjusted EPS was $0.64.

Comparable store sales for the thirteen-week period ended May 4, 2024, 
declined 3.4 percent compared to the thirteen-week period ended May 6, 2023. 
In the quarter, comparable store sales trends significantly improved as the 
quarter progressed, and demonstrated growth versus prior year late in the 
quarter.

Merchandise Inventory

First quarter 2024 inventory totaled $411.6 million, an increase of 
approximately $22.1 million versus first quarter 2023. The increase reflects 
the impacts of Rogans inventory of approximately $40 million, acquired in 
February 2024, partially offset by continued inventory efficiencies as part of 
the Companys on-going inventory optimization improvement plan.

In Fiscal 2024, the second year of the Companys inventory optimization 
improvement plan, the Company continues to expect further inventory 
efficiencies. Consistent with previous guidance, Fiscal 2024 year end 
inventory dollars are expected to be lower by approximately $20 million, or 5 
percent, versus Fiscal 2023 year end, excluding the impacts of the Rogans 
acquisition.

Store Count, Planned Store Growth and Modernization

As of May 4, 2024, the Company had grown to an all-time high of 430 stores, 
with 371 Shoe Carnival stores, 31 Shoe Station stores and the 28 Rogans 
locations acquired in February 2024.

The Company has a strategic growth roadmap in place to surpass 500 stores in 
2028, inclusive of organic growth and strategic M&A activity.

The Company continued modernizing its fleet during first quarter 2024. As of 
May 4, 2024, over 60 percent of the Shoe Carnival store modernization was 
complete, and the Company will continue to modernize additional stores in 
Fiscal 2024. The Company continues to expect total capital expenditures to be 
in a range of $25 million to $35 million in Fiscal 2024 as the store 
modernization program nears completion.

Share Repurchase Program

As of May 23, 2024, the Company has $50 million available for future 
repurchases under its share repurchase program. During first quarter 2024, the 
Company did not repurchase any shares.

Capital Management

The 2023 fiscal year end marked the 19
th
consecutive year the Company ended a year with no debt, and through first 
quarter 2024, the Company continued funding its operations and growth 
investments from operating cash flow and without debt. At the end of first 
quarter 2024, the Company had approximately $69.5 million of cash, cash 
equivalents and marketable securities and approximately $100 million in 
borrowing capacity.

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Fiscal 2024 Outlook

Based on first quarter 2024 results, the Company reiterated its entire Fiscal 
2024 outlook, including net sales growth in a range of 4 percent to 6 percent 
versus Fiscal 2023 and Fiscal 2024 GAAP EPS in a range of $2.50 to $2.70 and 
Adjusted EPS in a range of $2.55 to $2.75.

Annual Shareholder Meeting

As previously announced, the Company will hold its Annual Meeting of 
Shareholders at 9:00 a.m. Eastern Time on June 25, 2024. Information about the 
annual meeting and related material, including the Companys proxy statement 
and annual report, can be found on the Companys website.

Conference Call

Today, at 9:00 a.m. Eastern Time, the Company will host a conference call to 
discuss its first quarter results. Participants can listen to the live webcast 
of the call by visiting Shoe Carnival's Investors webpage at www.shoecarnival.co
m. While the question-and-answer session will be available to all listeners, 
questions from the audience will be limited to institutional analysts and 
investors. A replay of the webcast will be available on the Companys website 
beginning approximately two hours after the conclusion of the conference call 
and will be archived for one year.

Non-GAAP Financial Measures

The non-GAAP adjusted results for first quarter 2024 and in the Fiscal 2024 
outlook discussed herein exclude purchase accounting impacts associated with 
the Companys acquisition of Rogans. These impacts include the amortization 
expense included in cost of sales associated with the fair value adjustment to 
acquisition inventory and expenses included in SG&A related to deal formation 
and legal and accounting advice and purchase accounting and integration 
expenses. These adjusted results are provided to enhance the user's overall 
understanding of the Company's historical operations and financial performance 
and future projections. Specifically, the Company believes the adjusted 
results provide investors with relevant comparisons of the Companys core 
operations. Unaudited adjusted results are provided in addition to, and not as 
alternatives for, the Companys reported results and guidance determined in 
accordance with generally accepted accounting principles. A reconciliation of 
these non-GAAP measures to the Company's GAAP results and guidance appears 
below in the tables entitled "Reconciliation of GAAP to Non-GAAP Financial 
Measures" and entitled Reconciliation of GAAP to Non-GAAP Financial Measures 
for Fiscal 2024 Outlook with respect to adjusted EPS in the Fiscal 2024 
outlook.

About Shoe Carnival

Shoe Carnival, Inc. is one of the nations largest family footwear retailers, 
offering a broad assortment of dress, casual and athletic footwear for men, 
women and children with emphasis on national name brands. As of May 23, 2024, 
the Company operates 430 stores in 36 states and Puerto Rico under its Shoe 
Carnival and Shoe Station banners and offers shopping at www.shoecarnival.com 
and www.shoestation.com. Headquartered in Evansville, IN, Shoe Carnival, Inc. 
trades on The Nasdaq Stock Market LLC under the symbol SCVL. Press releases 
and annual reports are available on the Company's website at www.shoecarnival.co
m.


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Contact Information

Steve R. Alexander
Shoe Carnival
Vice President Investor Relations
(812) 867-4034

Cautionary Statement Regarding Forward-Looking Information

As used herein, we, our and us refer to Shoe Carnival, Inc. This press release 
contains forward-looking statements, within the meaning of the Private 
Securities Litigation Reform Act of 1995, that involve a number of risks and 
uncertainties, such as statements about our future growth, operations, cash 
flows and shareholder returns, as well as our growth strategy and profit 
transformation.

A number of factors could cause our actual results, performance, achievements 
or industry results to be materially different from any future results, 
performance or achievements expressed or implied by these forward-looking 
statements. These factors include, but are not limited to: our ability to 
control costs and meet our labor needs in a rising wage, inflationary, and/or 
supply chain constrained environment; the impact of competition and pricing, 
including our ability to maintain current promotional intensity levels; the 
effects and duration of economic downturns and unemployment rates; our ability 
to achieve expected operating results from, and planned growth of, our Shoe 
Station banner, which includes the recently acquired stores and operations of 
Rogans, within expected time frames, or at all; the potential impact of 
national and international security concerns, including those caused by war 
and terrorism, on the retail environment; general economic conditions in the 
areas of the continental United States and Puerto Rico where our stores are 
located; changes in the overall retail environment and more specifically in 
the apparel and footwear retail sectors; our ability to successfully utilize 
the e-commerce sales channel and its impact on traffic and transactions in our 
physical stores; the success of the open-air shopping centers where many of 
our stores are located and the impact on our ability to attract customers to 
our stores; our ability to attract customers to our e-commerce platform and to 
successfully grow our omnichannel sales; the effectiveness of our inventory 
management, including our ability to manage key merchandise vendor 
relationships and direct-to-consumer initiatives; changes in our relationships 
with other key suppliers; changes in the political and economic environments 
in, the status of trade relations with, and the impact of changes in trade 
policies and tariffs impacting, China and other countries which are the major 
manufacturers of footwear; our ability to successfully manage and execute our 
marketing initiatives and maintain positive brand perception and recognition; 
our ability to successfully manage our current real estate portfolio and 
leasing obligations; changes in weather, including patterns impacted by 
climate change; changes in consumer buying trends and our ability to identify 
and respond to emerging fashion trends; the impact of disruptions in our 
distribution or information technology operations including at our 
distribution center located in Evansville, IN; the impact of natural 
disasters, public health and political crises, civil unrest, and other 
catastrophic events on our operations and the operations of our suppliers, as 
well as on consumer confidence and purchasing in general; the duration and 
spread of a public health crisis and the mitigating efforts deployed, 
including the effects of government stimulus on consumer spending; risks 
associated with the seasonality of the retail industry; the impact of 
unauthorized disclosure or misuse of personal and confidential information 
about our customers, vendors and employees, including as a result of a 
cybersecurity breach; our ability to effectively integrate Rogans, retain 
Rogans employees, and achieve the expected operating results, synergies, 
efficiencies and other benefits from the Rogans acquisition within the 
expected time frames, or at all; risks that the Rogans acquisition may disrupt 
our current plans and operations or negatively impact our relationship with 
our vendors and other suppliers; our ability to successfully execute our 
business strategy, including the availability of desirable store locations at 
acceptable lease terms, our ability to identify, consummate or effectively 
integrate future acquisitions, our ability to implement and adapt to new 
technology and systems, our ability to open new stores in a timely and 
profitable manner, including our entry into major new markets, and the 
availability of sufficient funds to implement our business plans; higher than


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anticipated costs associated with the closing of underperforming stores; the 
inability of manufacturers to deliver products in a timely manner; an increase 
in the cost, or a disruption in the flow, of imported goods; the impact of 
regulatory changes in the United States, including minimum wage laws and 
regulations, and the countries where our manufacturers are located; the 
resolution of litigation or regulatory proceedings in which we are or may 
become involved; continued volatility and disruption in the capital and credit 
markets; future stock repurchases under our stock repurchase program and 
future dividend payments.; and other factors described in the Companys SEC 
filings, including the Companys latest Annual Report on Form 10-K. In 
addition, these forward-looking statements necessarily depend upon 
assumptions, estimates and dates that may be incorrect or imprecise and 
involve known and unknown risks, uncertainties and other factors. Accordingly, 
any forward-looking statements included in this press release do not purport 
to be predictions of future events or circumstances and may not be realized. 
Forward-looking statements can be identified by, among other things, the use 
of forward-looking terms such as believes, expects, aims, on track, may, will, 
should, seeks, pro forma, anticipates, intends or the negative of any of these 
terms, or comparable terminology, or by discussions of strategy or intentions. 
Given these uncertainties, we caution investors not to place undue reliance on 
these forward-looking statements, which speak only as of the date hereof. We 
disclaim any obligation to update any of these factors or to publicly announce 
any revisions to the forward-looking statements contained in this press 
release to reflect future events or developments.



                            Financial Tables Follow                             
                                                                                

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                              SHOE CARNIVAL, INC.                               
                  CONDENSED CONSOLIDATED STATEMENTS OF INCOME                   
                     (In thousands, except per share data)                      
                                  (Unaudited)                                   
                                                                                

                                                                               
                                                Thirteen         Thirteen      
                                               Weeks Ended      Weeks Ended    
                                               May 4, 2024     April 29, 2023  
Net sales                                        $ 300,365          $ 281,184  
Cost of sales (including buying,                   193,565            182,667  
distribution and occupancy costs)                                              
Gross profit                                       106,800             98,517  
Selling, general and administrative expenses        84,293             77,578  
Operating income                                    22,507             20,939  
Interest income                                       (803 )             (478 )
Interest expense                                       136                 66  
Income before income taxes                          23,174             21,351  
Income tax expense                                   5,888              4,825  
Net income                                       $  17,286          $  16,526  
Net income per share:                                                          
Basic                                            $    0.64          $    0.61  
Diluted                                          $    0.63          $    0.60  
Weighted average shares:                                                       
Basic                                               27,142             27,223  
Diluted                                             27,408             27,505  
                                                                               
Cash dividends declared per share                $   0.135          $   0.100  



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                              SHOE CARNIVAL, INC.                               
                     CONDENSED CONSOLIDATED BALANCE SHEETS                      
                                 (In thousands)                                 
                                  (Unaudited)                                   
                                                                                

                                                                                          
                                                    May 4,       February 3,    April 29, 
                                                     2024           2024          2023    
ASSETS                                                                                    
Current Assets:                                                                           
Cash and cash equivalents                         $    56,919    $    99,000    $  32,587 
Marketable securities                                  12,555         12,247       11,535 
Accounts receivable                                     5,868          2,593        3,084 
Merchandise inventories                               411,619        346,442      389,508 
Other                                                  17,992         21,056       16,836 
Total Current Assets                                  504,953        481,338      453,550 
Property and equipment  net                           172,182        168,613      150,487 
Operating lease right-of-use assets                   345,881        333,851      312,760 
Intangible assets                                      41,001         32,600       32,600 
Goodwill                                               15,223         12,023       12,023 
Other noncurrent assets                                13,342         13,600       15,209 
Total Assets                                      $ 1,092,582    $ 1,042,025    $ 976,629 
                                                                                          
LIABILITIES AND SHAREHOLDERS' EQUITY                                                      
Current Liabilities:                                                                      
Accounts payable                                  $    71,234    $    58,274    $  55,853 
Accrued and other liabilities                          21,938         16,620       21,314 
Current portion of operating lease liabilities         56,025         52,981       58,077 
Total Current Liabilities                             149,197        127,875      135,244 
Long-term portion of operating lease liabilities      313,302        301,355      279,168 
Deferred income taxes                                  15,999         17,341       14,526 
Deferred compensation                                  12,157         11,639        9,809 
Other                                                   4,123            426          202 
Total Liabilities                                     494,778        458,636      438,949 
Total Shareholders Equity                             597,804        583,389      537,680 
Total Liabilities and Shareholders Equity         $ 1,092,582    $ 1,042,025    $ 976,629 

                                                                                
                                                                                


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                              SHOE CARNIVAL, INC.                               
                CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS                 
                                 (In thousands)                                 
                                  (Unaudited)                                   
                                                                                

                                                                                   
                                                    Thirteen         Thirteen      
                                                   Weeks Ended      Weeks Ended    
                                                   May 4, 2024     April 29, 2023  
Cash Flows From Operating Activities                                               
Net income                                           $  17,286          $  16,526  
Adjustments to reconcile net income to net                                         
cash provided by operating activities:                                             
Depreciation and amortization                            7,385              6,697  
Stock-based compensation                                 1,757              1,209  
Loss on retirement and impairment of assets, net           117                 19  
Deferred income taxes                                      326              2,682  
Non-cash operating lease expense                        14,926             15,163  
Other                                                      277                180  
Changes in operating assets and liabilities:                                       
Accounts receivable                                       (904 )              (32 )
Merchandise inventories                                (23,387 )              882  
Operating leases                                       (14,916 )          (15,295 )
Accounts payable and accrued liabilities                 7,886            (23,128 )
Other                                                    6,306             (2,851 )
Net cash provided by operating activities               17,059              2,052  
                                                                                   
Cash Flows From Investing Activities                                               
Purchases of property and equipment                    (10,192 )          (15,005 )
Investments in marketable securities                       (17 )              (21 )
Acquisition, net of cash acquired                      (44,577 )                0  
Net cash used in investing activities                  (54,786 )          (15,026 )
                                                                                   
Cash Flow From Financing Activities                                                
Proceeds from issuance of stock                             39                 57  
Dividends paid                                          (3,705 )           (2,941 )
Shares surrendered by employees to pay taxes on           (688 )           (2,927 )
stock-based compensation awards                                                    
Net cash used in financing activities                   (4,354 )           (5,811 )
Net decrease in cash and cash equivalents              (42,081 )          (18,785 )
Cash and cash equivalents at beginning of period        99,000             51,372  
Cash and cash equivalents at end of period           $  56,919          $  32,587  

                                                                                
                                                                                



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                              SHOE CARNIVAL, INC.                               
             RECONCILIATION OF GAAP TO NON-GAAP FINANCIAL MEASURES              
                     (In thousands, except per share data)                      
                                  (Unaudited)                                   
                                                                                

                                                                                                  
                                                         Thirteen      % of    Thirteen       % of
                                                        Weeks Ended    Net    Weeks Ended     Net 
                                                        May 4, 2024   Sales  April 29, 2023  Sales
                                                                                                  
Reported gross profit                                     $ 106,800   35.6%       $  98,517  35.0%
Amortization expense related to fair value                      164    0.0%               0   0.0%
adjustment to acquisition inventory                                                               
Adjusted gross profit, pre-tax                            $ 106,964   35.6%       $  98,517  35.0%
                                                                                                  
Reported selling, general and administrative              $  84,293   28.1%       $  77,578  27.6%
expenses                                                                                          
Acquisition related fees and expenses                          (321 ) -0.1%               0   0.0%
Adjusted selling, general and administrative              $  83,972   28.0%       $  77,578  27.6%
expenses, pre-tax                                                                                 
                                                                                                  
Reported operating income                                 $  22,507    7.5%       $  20,939   7.4%
Amortization expense related to fair value                      164    0.0%               0   0.0%
adjustment to acquisition inventory                                                               
Acquisition related fees and expenses                           321    0.1%               0   0.0%
Adjusted operating income, pre-tax                        $  22,992    7.6%       $  20,939   7.4%
                                                                                                  
Reported income tax expense                               $   5,888    1.9%       $   4,825   1.7%
Tax effect of amortization of acquisition inventory             118    0.0%               0   0.0%
fair value adjustment and acquisition related fees and                                            
expenses                                                                                          
Adjusted income tax expense                               $   6,006    1.9%       $   4,825   1.7%
                                                                                                  
Reported net income                                       $  17,286    5.8%       $  16,526   5.9%
Amortization expense related to fair value                      164    0.0%               0   0.0%
adjustment to acquisition inventory                                                               
Acquisition related fees and expenses                           321    0.1%               0   0.0%
Tax effect of acquisition related fees and expenses            (118 )  0.0%               0   0.0%
Adjusted net income                                       $  17,653    5.9%       $  16,526   5.9%
                                                                                                  
Reported net income per diluted share                     $    0.63               $    0.60       
Amortization expense related to fair value                     0.01                    0.00       
adjustment to acquisition inventory                                                               
Acquisition related fees and expenses                          0.01                    0.00       
Tax effect of acquisition related fees and expenses           (0.01 )                  0.00       
Adjusted diluted net income per share                     $    0.64               $    0.60       





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                              SHOE CARNIVAL, INC.                               
             RECONCILIATION OF GAAP TO NON-GAAP FINANCIAL MEASURES              
                            FOR FISCAL 2024 OUTLOOK                             
                                  (Unaudited)                                   
                                                                                
                                                                                

                                                                                                            
                                                                 Low End of Fiscal     High End of Fiscal   
                                                                   2024 Outlook          2024 Outlook       
                                                                                                            
Net income per                                                          $     2.50            $      2.70   
diluted share (GAAP)                                                                                        
Amortization expense related to fair value adjustment to                      0.07                   0.07   
acquisition inventory and acquisition related fees and expenses                                             
Tax effect of amortization of acquisition inventory fair                     (0.02 )                (0.02 ) 
value adjustment and acquisition related fees and expenses                                                  
Adjusted diluted net                                                    $     2.55            $      2.75   
income per share                                                                                            



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