Footwear producer Deckers Outdoor Corp on Wednesday said a sharp rise in sales helped push it to a third quarter profit from a year-ago loss as it lifted its current quarter revenue and profit view.

The California-based firm said in a statement net sales for the quarter ended September 30 surged 40.4 per cent to a record $24.9 million from $17.7m in the same period of last year.

That growth helped Deckers generate a net profit of $481,000, or four cents per diluted share, compared to a net loss of $2.547,000, or 27 cents per diluted share, for the third quarter of last year.

Net sales of Teva products increased 59 per cent to $9m versus $5.7m, with net sales of Ugg up 44 per cent to $14.1m from $9.8m but net sales of the Simple brand slipped to $1.8m from $2.2m in 2002, it added.

Chairman and CEO, Douglas Otto, said: "Our record top line performance for the third quarter was driven by the continued robust growth of Ugg and higher than anticipated sell-throughs at Teva.

"With the introduction of new Ugg product and fuelled by substantial editorial and celebrity exposure, we continue to experience a heightened demand for the Ugg brand beyond its historical Holiday selling period, which has allowed us to add new accounts and further expand our geographic presence.

"In addition, the strong response to our Teva sandal offering that we experienced this summer carried over into fall and several of our closed-toe product offerings continued to retail well."

Deckers said it now sees fourth quarter sales in the range of $28m to $30m and diluted earnings per share of six to eight cents. In the year-ago quarter it reported sales of $25.8m and earnings per share of 13 cents, although that figure was boosted by a two cent per share gain related to some litigation.