Performance apparel, footwear and accessories company Oakley, Inc. has posted improved financial results for the second quarter ended June 30. Second quarter net sales increased by 19.4%, to a quarterly record of $203.6 million compared with $170.5 million in the same period of 2005.

Net sales of Oakley optics totalled $158.5 million in the second quarter, an increase of 20.9% compared with $131.1 million in the same period of 2005. This growth was driven by the successful launch of its first women's eyewear collection; incremental sales from the acquisition of Oliver Peoples and OSA; and strong contribution from the prescription eyewear business.

Second quarter apparel, footwear and accessories net sales of $30.5 million represented an increase of 2.5% compared with net sales of $29.8 million in the second quarter of 2005.

As a result of strong sales growth in the second quarter, the company increased its 2006 net sales growth guidance to approximately 13% from its previously stated expectation of at least 10%.