Darden Restaurants Reports Second Quarter Diluted Net Earnings per Share of 26 Cents; Increases Outlook for Fiscal 2005 Diluted Net Earnings per Share Growth; Reports Restatement

December 16, 2004

ORLANDO, Fla., Dec 16, 2004 /PRNewswire-FirstCall via COMTEX/ -- Darden Restaurants, Inc. (NYSE: DRI) today reported quarterly sales of $1.23 billion for the second quarter ended November 28, 2004, and diluted net earnings per share of 26 cents, a 44% increase over the prior year. These and all other amounts in this press release have been presented on a basis consistent with a restatement that the Company also announced, which is described below.

"This quarter's outstanding results were driven by continued industry leading performance at Olive Garden and significant improvement at Red Lobster," said Clarence Otis, Chief Executive Officer of Darden. "Both companies' strong sales and operating profit results this quarter reflect their focus on brilliance with the basics in two key areas -- restaurant operations and brand building. As a result, Olive Garden continued to deliver competitively superior guest experiences and Red Lobster achieved record guest satisfaction results. We believe being even more effective across all of Darden in these key areas is how we'll achieve our goal of being the best in casual dining now and for generations."

    Highlights for the quarter ended November 28, 2004, include the following:

* Net earnings in the second quarter were $43.0 million or 26 cents per diluted share, on sales of $1.23 billion, including an earnings per share impact of $0.007 reflecting the restatement described below. Last year, net earnings were $30.1 million, or 18 cents per diluted share, on sales of $1.14 billion, including an earnings per share impact of $0.007 reflecting the restatement described below.

* Total sales of $1.23 billion represent a 7.6% increase over prior year.

* Olive Garden reported its 41st consecutive quarter of same-restaurant sales growth with a 5.5% increase.

* Red Lobster reported same-restaurant sales growth of 3.4% for the quarter.

* The Company now expects diluted net earnings per share growth in the range of 22% to 27% on a GAAP basis, which is a growth rate of 10% to 15% excluding the asset impairment and restructuring charge ($23.1 million after tax or $0.14 per diluted share) taken in the fourth quarter of fiscal 2004. The Company had previously estimated that diluted net earnings per share growth would be in the range of 8% to 12% excluding the asset impairment and restructuring charge taken in the fourth quarter of fiscal 2004.

* The Company continued its repurchase of shares, buying back 256,155 shares of its common stock in the quarter.

* Following a review of its accounting policy and in consultation with its independent registered public accounting firm, KPMG LLP, the Company has corrected its computation of straight-line rent expense and the related deferred rent liability and as a result will restate its prior period financial statements. As discussed below, this restatement will have modest impact on diluted net earnings per share and no impact on the Company's cash flows, sales or same-restaurant sales for prior periods or compliance with any covenant under its credit facility or other debt instruments.

Operating Highlights

OLIVE GARDEN'S record second quarter sales of $564.2 million were 8.8% above prior year, driven by a same-restaurant sales increase of 5.5% and revenue from 15 net new restaurants in operation versus last year. This is the 41st consecutive quarter of comparable-restaurant sales growth for Olive Garden and builds on a 4.3% increase in the second quarter last year. The company's increased sales, combined with lower restaurant expenses and depreciation as a percent of sales more than offset increased restaurant labor and selling, general and administrative expenses as a percent of sales. This resulted in a record operating profit for the second quarter.

RED LOBSTER'S second quarter sales of $569.2 million were 4.4% above prior year, driven by a same-restaurant sales increase of 3.4%. Red Lobster's increased sales along with lower food and beverage expenses as a percent of sales, lower restaurant labor costs as a percent of sales, lower restaurant expense as a percent of sales and lower selling, general and administrative expenses as a percent of sales, resulted in record operating profit for the second quarter.

BAHAMA BREEZE delivered improved financial performance this quarter. Operating five fewer restaurants than the prior year, Bahama Breeze achieved lower cost of sales and labor expenses as a percent of sales while strengthening the guest experience it provides.

SMOKEY BONES opened seven restaurants during the second quarter, bringing the year-to-date total to 14 openings. In addition, the company has opened five more restaurants since the end of the quarter. As a result, Smokey Bones now has 88 restaurants in operation. It expects to open a total of 30 to 40 restaurants during the fiscal year.

"This was an outstanding quarter at both of our established operating companies," said Drew Madsen, President and Chief Operating Officer for Darden. "Olive Garden has a trusted brand, superior in-restaurant operations and highly effective marketing. They continue to deliver consistently strong growth and exceptional levels of absolute performance. Red Lobster also had a tremendous quarter, driven by record guest satisfaction, improved cost management and a powerful "Endless Shrimp" promotion. They have made significant progress in improving their business fundamentals. Smokey Bones and Bahama Breeze also made progress strengthening their business models and improving their guest experience."

Outlook

The Company now expects diluted net earnings per share growth in the range of 22% to 27% on a GAAP basis, which is a growth rate of 10% to 15% excluding the asset impairment and restructuring charge ($23.1 million after tax or $0.14 per diluted share) taken in the fourth quarter of fiscal 2004. The Company had previously estimated that diluted net earnings per share growth would be in the range of 8% to 12% excluding the asset impairment and restructuring charge taken in the fourth quarter of fiscal 2004.

Other Actions

Darden continued the buyback of its common stock, purchasing 256,155 shares in the second quarter. Since December 1995, the Company has repurchased 112.4 million shares under authorizations totaling 137.4 million shares.

Restatement

Following a review of its accounting policy and in consultation with its independent registered public accounting firm, KPMG LLP, the Company has corrected its computation of straight-line rent expense and the related deferred rent liability. As a result, the Company will restate its financial statements for fiscal 1996 through fiscal 2004 and for the first quarter of fiscal 2005. Historically, when accounting for leases with renewal options, the Company has recorded rent expense on a straight-line basis over the initial non-cancelable lease term, with the term commencing when actual rent payments began. The Company depreciated its buildings, leasehold improvements and other long-lived assets on those properties over a period that included both the initial non-cancelable term of the lease and all option periods provided for in the lease (or the useful life of the assets if shorter). The Company will restate its financial statements to recognize rent expense on a straight-line basis over the entire lease term, including cancelable option periods where failure to exercise such options would result in an economic penalty. The lease term will commence on the date when the Company becomes legally obligated for the rent payments.

The Company estimates that the cumulative effect of the restatement through fiscal 2004 will be an increase in the deferred rent liability of approximately $120 million. In addition, the deferred income tax liability as of the end of fiscal 2004 will decrease by approximately $46 million. As a result, retained earnings at the end of fiscal 2004 will decrease by approximately $74 million. Rent expense for fiscal years ended 2002, 2003 and 2004 will increase by approximately $8 million, $10 million and $7 million, respectively, and for the first quarter of fiscal 2005 by approximately $1.8 million. The restatement will decrease diluted net earnings per share by approximately $0.03, $0.04 and $0.03 for the fiscal years ended 2002, 2003 and 2004, respectively, and approximately $0.007 for the first quarter of fiscal 2005. The restatement will not have any impact on the Company's previously reported cash flows, sales or same-restaurant sales or compliance with any covenant under its credit facility or other debt instruments.

These estimates are subject to change as the Company's independent registered public accounting firm completes its review. The Company will amend the appropriate filings with the Securities and Exchange Commission (SEC) to include the restated financial statements. As a result of the restatement, the financial statements contained in the Company's prior filings with the SEC should no longer be relied upon.

November 2005 Same-Restaurant Sales Results

Darden reported same-restaurant sales for the four-week November fiscal month ended November 28, 2004. This period is the last month of Darden's fiscal 2005 second quarter.

Same-restaurant sales at Olive Garden were up 4% to 5% for fiscal November, which reflected a 3% to 4% increase in guest counts and approximately 1% increase in check average. The check average increase was a result of a 2% increase in pricing and a 1% decrease from menu mix changes. Last year, Olive Garden had an increase of 8% to 9% in same-restaurant sales during fiscal November.

Same-restaurant sales at Red Lobster were up approximately 2% for fiscal November, which reflected a decrease of approximately 2% in guest counts and an increase of approximately 4% in check average from menu mix changes. Last year, Red Lobster realized an 8% to 9% decrease in same-restaurant sales during fiscal November.

The Company estimates that this year's shift of Thanksgiving from fiscal December to fiscal November adversely affected November same-restaurant sales results at both Olive Garden and Red Lobster by approximately 2 to 3 percentage points.

Darden Restaurants, Inc., headquartered in Orlando, FL, owns and operates over 1,300 Red Lobster, Olive Garden, Bahama Breeze, Smokey Bones and Seasons 52 restaurants with annual sales of $5.0 billion.

Forward-looking statements in this news release, if any, are made under the Safe Harbor provisions of the Private Securities Litigation Reform Act of 1995. Certain important factors could cause results to differ materially from those anticipated by the forward-looking statements, including the completion of the accounting restatement, the impact of changing economic or business conditions, the impact of competition, the availability of favorable credit and trade terms, the impact of changes in the cost or availability of food and real estate, government regulation, construction costs, weather conditions and other factors discussed from time to time in reports filed by the Company with the Securities and Exchange Commission.

                           DARDEN RESTAURANTS, INC.
                            NUMBER OF RESTAURANTS


         11/28/04                                        11/23/03
              649              Red Lobster USA                649
               31              Red Lobster Canada              31
              ---              ------------------             ---
              680              Total Red Lobster              680

              541              Olive Garden USA               526
                6              Olive Garden Canada              6
              ---              -------------------            ---
              547              Total Olive Garden             532

               32              Bahama Breeze                   37

               83              Smokey Bones BBQ                53

                1              Seasons 52                       1
            -----                                           -----
            1,343              Total Restaurants            1,303


                           DARDEN RESTAURANTS, INC.
                 SECOND QUARTER FY 2005 FINANCIAL HIGHLIGHTS
                     (In millions, except per share data)
                                 (Unaudited)


                              13 Weeks Ended            26 Weeks Ended
                                       Restated                  Restated
                        11/28/2004   11/23/2003   11/28/2004   11/23/2003

    Sales                $ 1,229.4     $1,142.5     $2,508.0     $2,402.2

    Net earnings             $43.0        $30.1       $114.0        $97.5

    Net earnings per
     share:
       Basic                 $0.27        $0.18        $0.73        $0.59
       Diluted               $0.26        $0.18        $0.70        $0.57

    Average number of
     common shares
     outstanding:

       Basic                 156.8        164.9        157.2        164.8
       Diluted               163.4        171.0        163.4        170.7


                           DARDEN RESTAURANTS, INC.
                     CONSOLIDATED STATEMENTS OF EARNINGS
                    (In thousands, except per share data)
                                 (Unaudited)


                               13 Weeks Ended            26 Weeks Ended
                                         Restated                  Restated
                          11/28/2004   11/23/2003   11/28/2004   11/23/2003
    Sales                 $1,229,373   $1,142,543   $2,508,017   $2,402,232
    Costs and
     expenses:
      Cost of sales:
        Food and beverage    368,036      346,200      759,457      742,913
        Restaurant labor     400,714      375,614      806,530      767,949
        Restaurant
         expenses            202,225      192,939      397,225      385,677
          Total cost of
          sales (1)         $970,975     $914,753   $1,963,212   $1,896,539
      Selling, general and
       administrative        130,785      120,320      245,365      233,961
      Depreciation and
       amortization           53,176       52,048      105,936      103,601
      Interest, net           11,007       10,725       21,971       21,366
          Total costs
           and expenses   $1,165,943   $1,097,846   $2,336,484   $2,255,467
    Earnings before
     income taxes             63,430       44,697      171,533      146,765
    Income taxes             (20,416)     (14,638)     (57,497)     (49,298)
    Net earnings             $43,014      $30,059     $114,036      $97,467

    Net earnings per share:
      Basic                    $0.27        $0.18        $0.73        $0.59
      Diluted                  $0.26        $0.18        $0.70        $0.57

    Average number of common
     shares outstanding:

      Basic                  156,800      164,900      157,200      164,800
      Diluted                163,400      171,000      163,400      170,700

    (1) Excludes restaurant
         depreciation and
         amortization as
         follows:            $49,486      $48,443      $98,705      $96,525



                           DARDEN RESTAURANTS, INC.
                     CONSOLIDATED STATEMENTS OF EARNINGS
                        SUMMARY OF RESTATEMENT IMPACTS
                          13 WEEKS ENDED 11/23/2003
                    (In thousands, except per share data)
                                 (Unaudited)

                                  As reported   Adjustments   As restated
    Sales                          $1,142,543           $--    $1,142,543
    Costs and expenses:
      Cost of sales:
        Food and beverage             346,200            --       346,200
        Restaurant labor              375,614            --       375,614
        Restaurant expenses           191,010         1,929       192,939
          Total cost of sales        $912,824        $1,929       914,753
      Selling, general and
       administrative                 120,320            --       120,320
      Depreciation and amortization    52,048            --        52,048
      Interest, net                    10,725            --        10,725
          Total costs and
           expenses                $1,095,917        $1,929    $1,097,846
    Earnings before income taxes       46,626        (1,929)       44,697
    Income taxes                      (15,373)          735       (14,638)
    Net earnings                      $31,253       $(1,194)      $30,059

    Net earnings per share:
      Basic                             $0.19        $(0.01)        $0.18
      Diluted                           $0.18           $--         $0.18

    Average number of common
     shares outstanding:
      Basic                           164,900            --       164,900
      Diluted                         171,000            --       171,000


                           DARDEN RESTAURANTS, INC.
                     CONSOLIDATED STATEMENTS OF EARNINGS
                        SUMMARY OF RESTATEMENT IMPACTS
                          26 WEEKS ENDED 11/23/2003
                    (In thousands, except per share data)
                                 (Unaudited)

                                  As reported   Adjustments   As restated

    Sales                          $2,402,232           $--    $2,402,232
    Costs and expenses:
      Cost of sales:
        Food and beverage             742,913            --       742,913
        Restaurant labor              767,949            --       767,949
        Restaurant expenses           381,832         3,845       385,677
          Total cost of sales      $1,892,694        $3,845    $1,896,539
      Selling, general and
       administrative                 233,961            --       233,961
      Depreciation and
       amortization                   103,601            --       103,601
      Interest, net                    21,366            --        21,366
          Total costs and
          expenses                 $2,251,622        $3,845    $2,255,467
    Earnings before income taxes      150,610        (3,845)      146,765
    Income taxes                      (50,763)        1,465       (49,298)
    Net earnings                      $99,847       $(2,380)      $97,467

    Net earnings per share:
      Basic                             $0.61        $(0.02)        $0.59
      Diluted                           $0.58        $(0.01)        $0.57

    Average number of common
     shares outstanding:
      Basic                           164,800            --       164,800
      Diluted                         170,700            --       170,700


                           DARDEN RESTAURANTS, INC.
                         CONSOLIDATED BALANCE SHEETS
                                (In thousands)
                                 (Unaudited)
                                                                    Restated
                                                   11/28/2004      5/30/2004
    ASSETS
    Current assets:
     Cash and cash equivalents                        $60,431        $36,694
     Receivables                                       30,905         30,258
     Inventories                                      236,441        198,781
     Assets held for sale                                 889             --
     Prepaid expenses and other current assets         22,670         25,316
     Deferred income taxes                             60,338         55,258
      Total current assets                           $411,674       $346,307
    Land, buildings and equipment                   2,292,062      2,250,616
    Other assets                                      184,182        183,425
      Total assets                                $ 2,887,918     $2,780,348

    LIABILITIES AND STOCKHOLDERS' EQUITY
    Current liabilities:
     Accounts payable                                $162,142       $174,624
     Short-term debt                                       --         14,500
     Accrued payroll                                   92,600        103,327
     Accrued income taxes                              91,495         48,753
     Other accrued taxes                               36,083         38,440
     Unearned revenues                                 71,154         75,513
     Current portion of long-term debt                149,931             --
     Other current liabilities                        246,493        228,324
      Total current liabilities                      $849,898       $683,481
    Long-term debt, less current portion              502,574        653,349
    Deferred income taxes                             123,944        130,370
    Deferred rent liability                           133,394        128,952
    Other liabilities                                  15,093         12,661
     Total liabilities                             $1,624,903     $1,608,813

    Stockholders' equity:
     Common stock and surplus                      $1,632,633     $1,584,115
     Retained earnings                              1,231,684      1,123,900
     Treasury stock                                (1,547,759)    (1,483,768)
     Accumulated other comprehensive income (loss)     (7,478)       (10,173)
     Unearned compensation                            (45,281)       (41,401)
     Officer notes receivable                            (784)        (1,138)
      Total stockholders' equity                   $1,263,015     $1,171,535
      Total liabilities and stockholders' equity   $2,887,918     $2,780,348


                           DARDEN RESTAURANTS, INC.
                         CONSOLIDATED BALANCE SHEETS
                                  5/30/2004
                                (In thousands)
                                 (Unaudited)

                                As Reported     Adjustments   As Restated
    ASSETS
    Current assets:
    Cash and cash equivalents       $36,694             $--       $36,694
    Receivables                      30,258              --        30,258
    Inventories                     198,781              --       198,781
    Prepaid expenses and other
     current assets                  25,316              --        25,316
    Deferred income taxes            55,258              --        55,258
    Total current assets           $346,307             $--      $346,307
    Land, buildings and
     equipment                    2,250,616              --     2,250,616
    Other assets                    183,425              --       183,425
    Total assets                 $2,780,348             $--    $2,780,348

    LIABILITIES AND STOCKHOLDERS' EQUITY
    Current liabilities:
    Accounts payable               $174,624             $--      $174,624
    Short-term debt                  14,500              --        14,500
    Accrued payroll                 103,327              --       103,327
    Accrued income taxes             48,753              --        48,753
    Other accrued taxes              38,440              --        38,440
    Unearned revenues                75,513              --        75,513
    Other current liabilities       228,324              --       228,324
    Total current liabilities      $683,481             $--      $683,481
    Long-term debt, less current
     portion                        653,349              --       653,349
    Deferred income taxes           176,216         (45,846)      130,370
    Deferred rent liability              --         128,952       128,952
    Other liabilities                21,532          (8,871)       12,661
    Total liabilities            $1,534,578         $74,235    $1,608,813

    Stockholders' equity:
     Common stock and surplus,
      no par value. Authorized
      500,000 shares: issued
      264,907 and 261,463, shares,
      respectively; outstanding
      158,431 and 164,950 shares,
      respectively               $1,584,115             $--    $1,584,115
    Preferred stock, no par
     value. Authorized 25,000
     shares; none issued and
     outstanding                         --              --            --
    Retained earnings             1,197,921         (74,021)    1,123,900
    Treasury stock, 106,476 and
     96,513 shares, at cost,
     respectively                (1,483,768)             --    (1,483,768)
    Accumulated other
     comprehensive income (loss)     (9,959)           (214)      (10,173)
    Unearned compensation           (41,401)             --       (41,401)
    Officer notes receivable         (1,138)             --        (1,138)
    Total stockholders' equity   $1,245,770        $(74,235)   $1,171,535
    Total liabilities and
     stockholders' equity        $2,780,348             $--    $2,780,348

SOURCE Darden Restaurants, Inc.

Analysts, Matthew Stroud, +1-407-245-6458, or Media, Jim
DeSimone, +1-407-245-4567, both of Darden Restaurants, Inc.
/Company News On-Call:  http://www.prnewswire.com/comp/105228.html
http://www.darden.com

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