Footwear design company Deckers Outdoor Corporation has reported record financial results for the fourth quarter and fiscal year ended December 31, 2005.

For the fourth quarter, net sales increased 22.6% to a record $91 million versus $74.2 million in the same period last year. Net earnings for the quarter increased to $12.1 million compared with $9.2 million last year.

For the full year, net sales increased 23.3% to a record $264.8 million versus $214.8 million last year. Net earnings for the year increased to $31.8 million, compared with $25.5 million a year ago.

Including sales from both the wholesale divisions and the consumer direct (Internet, catalogue and retail outlet division) business, Teva net sales for the fourth quarter were $11.3 million compared with $11.8 million in the same period last year. UGG net sales increased 30.4% to $78.5 million versus $60.2 million a year ago, driven by strong sales across the board. Simple sales decreased 44.4% to $1.2 million for the fourth quarter compared with $2.2 million for the same period last year. For the full year, Teva net sales were $85.2 million compared with $88.2 million in 2004, UGG net sales in 2005 increased 47.7% to $171.6 million versus $116.2 million last year, and Simple net sales were $7.9 million compared with $10.3 million a year ago.

The company's products are offered under the Teva, Simple and UGG brand names.