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DUCKWALL ALCO STORES REPORTS OPERATING RESULTS

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FOR IMMEDIATE RELEASE







DUCKWALL-ALCO STORES REPORTS OPERATING RESULTS

FOR THIRD QUARTER AND YEAR-TO-DATE FISCAL 2012



ABILENE, Kan. (December 8, 2011) -- Duckwall-ALCO Stores, Inc. (Nasdaq: DUCK), which specializes in providing a

superior selection of essential consumer products for everyday life in the communities it serves, today announced

operating results for its third quarter ended October 30, 2011.



Net sales from continuing operations for the third quarter of fiscal 2012 increased 3.6% to $109.8 million, compared to

third quarter of fiscal 2011. Same-store sales, excluding fuel center sales, increased 2.7%. Net sales from continuing

operations for the 39 weeks ended October 30, 2011, increased 5.8% to $346.0 million, compared to the same period of

the prior year. Same-store sales, excluding fuel center sales, increased 4.4%.



Net earnings for the third quarter of fiscal 2012 were $0.1 million, or $0.02 per diluted share, compared to a net loss of

$2.1 million, or $0.55 per diluted share, for the third quarter of fiscal 2011. During the third quarter, the Company received

an insurance settlement for damage sustained during the second quarter of fiscal 2012, due to wind and hail. The

settlement amount represented an appearance allowance for the roofs at the Company’s corporate office and distribution

center in Abilene, Kansas. As such, the Company recorded a one-time gain of approximately $2.3 million (approximately

$1.4 million after-tax or, $0.37 per diluted share). Excluding this one-time gain, net loss for the third quarter of fiscal 2012

was $1.3 million, or $0.35 per diluted share, compared to a net loss of $2.1 million, or $0.55 per diluted share, for the third

quarter of fiscal 2011.

Net loss for the 39 weeks ended October 30, 2011, was $0.6 million, or $0.14 per diluted share, compared to a net loss of

$5.4 million, or $1.42 per diluted share, for the same period of the prior year. Excluding the one-time gain described

above and the charge of $0.3 million or $0.08 per diluted share recorded in the second quarter for the accelerated

amortization of financing fees related to the Company’s new bank agreement, net loss for the 39 weeks ended October

30, 2011, was $1.7 million, or $0.43 per diluted share, compared to a net loss of $5.4 million, or $1.42 per diluted share,

for the same period of the prior year.

Richard Wilson, President and CEO, commented, “We are pleased with the improvement of our third-quarter operating

results. The continued improvement in top-line sales marks our fourth consecutive quarter of same-store sales increases.

We continued to experience top line growth in the Commodities, Home, and Softlines divisions, with the top-performing

departments for the quarter being Candy/Food, Personal Care, Shoes, Furniture, and Infants.”



Mr. Wilson added, “While our gross margin rate was down from the third quarter of the prior year, primarily due to mix of

business in lower-margin categories and increased transportation expense, we were able to improve operating results.

Our merchandising strategies delivered strong same-store sales growth, our cost-reduction initiatives reduced SG&A

expenses, and our new credit agreement benefited us during the entire third quarter.”



Mr. Wilson concluded, “We are looking forward to this holiday selling season and are riveted to our strategy of providing

ALCO customers with top-quality merchandise and exceptional value. Consumers are responding well to the ALCO value

proposition: ‘Shop Smart. Save Smart.’ ”



Investor Conference Call

The Company will host an investor conference call at 10:00 a.m. Central Time on Friday, December 9, 2011, to discuss

operating results for the third quarter ended October 30, 2011. The dial-in number for the conference call is 888-219-

1467 (international/local participants dial 913-312-0389), and the Conference Code is 4966266. Parties interested in

participating in the conference call should dial in approximately five minutes prior to 10:00 a.m. Central Time. A replay of

the call will be available after 1:30 p.m. Central Time December 9, 2011, through December 13, 2011, by dialing 888-203-

1112 (international/local participants dial 719-457-0820), and the Replay Code is 4966266. A replay of the call will also

be available four hours after completion of the call by visiting the Investors page on the Company’s website,

www.ALCOstores.com.

Supplemental Data

The Company has included certain tables in this press release that are set forth fully in the Company’s 10-Q.



Certain Non-GAAP Financial Measures

The Company has included Adjusted Gross Margin and Adjusted EBITDA, non-GAAP performance measures, as part of

its disclosure as a means to enhance its communications with stockholders. Certain stockholders have specifically

requested this information to assist them in comparing the Company to other retailers that disclose similar non-GAAP

performance measures. Further, management utilizes these measures in internal evaluation, review of performance and

in comparing the Company’s financial measures to those of its peers. Adjusted EBITDA differs from the most comparable

GAAP financial measure (earnings [loss] from continuing operations) in that it does not include certain items, as does

Adjusted Gross Margin. These items are excluded by management to better evaluate normalized operational cash flow

and expenses excluding unusual, inconsistent and non-cash charges. To compensate for the limitations of evaluating the

Company's performance using Adjusted Gross Margin and Adjusted EBITDA, management also utilizes GAAP

performance measures such as gross margin, return on investment, return on equity and cash flow from operating

activities. As a result, Adjusted Gross Margin and Adjusted EBITDA may not reflect important aspects of the results of the

Company’s operations.



About Duckwall-ALCO Stores, Inc.

Duckwall-ALCO Stores, Inc. is a regional broad line retailer that specializes in meeting the needs of smaller, underserved

communities across 23 states, primarily in the central United States. The Company offers an exceptional selection of

quality products and recognized brand names at reasonable prices. Its specialty is delivering those products with the

friendly, personal service its customers have come to expect. With 217 ALCO stores, the Company is proud to have

continually provided excellent products at good value prices to its customers for 110 years. To learn more about the

Company visit www.ALCOstores.com.



Forward-looking statements

This press release contains forward-looking statements, as referenced in the Private Securities Litigation Reform Act of

1995 (“the Act”). Forward-looking statements can be identified by the inclusion of “will,” “believe,” “intend,” “expect,” “plan,”

“project” and similar future-looking terms. You should not rely unduly on these forward-looking statements. These forward-

looking statements reflect management’s current views and projections regarding economic conditions, retail industry

environments, and Company performance. Forward-looking statements inherently involve risks and uncertainties, and,

accordingly, actual results may vary materially. Factors which could significantly change results include but are not limited

to: sales performance, expense levels, competitive activity, interest rates, changes in the Company’s financial condition,

and factors affecting the retail category in general. Additional information regarding these and other factors may be

included in the Company’s 10-Q filings and other public documents, copies of which are available from the Company on

request and are available from the United States Securities and Exchange Commission.





###





For more information, contact:

Wayne S. Peterson

Senior Vice President – Chief Financial Officer

785-263-3350 X164

email: wpeterson@alcostores.com

or

Debbie Hagen

Hagen and Partners

913-642-6363

email: dhagen@hagenandpartners.com









- Tables to follow -









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Duckwall-ALCO Stores, Inc.

Statements of Operations

(dollars in thousands, except share and per share amounts)

(Unaudited)





Thirteen Week Periods Ended Thirty-Nine Week Periods Ended

October 30, October 31, October 30, October 31,

2011 2010* 2011 2010*

Net sales $ 109,826 $ 106,055 $ 346,039 $ 327,200

Cost of sales 76,053 72,625 241,247 224,593



Gross margin 33,773 33,430 104,792 102,607



Selling, general and administrative 33,105 33,899 98,066 101,783

Depreciation and amortization expenses 2,106 2,570 6,432 7,533



Total operating expenses 35,211 36,469 104,498 109,316



Other Operating Income 2,270 — 2,270 —



Operating income (loss) from continuing operations 832 (3,039) 2,564 (6,709)



Interest expense 619 1,015 3,336 2,410



Earnings (loss) from continuing operations before income taxes 213 (4,054) (772) (9,119)



Income tax expense (benefit) 76 (2,067) (292) (3,741)



Earnings (loss) from continuing operations 137 (1,987) (480) (5,378)



Earnings (loss) from discontinued operations, net of income tax

(benefit) of ($35), ($74), ($43), and ($40), respectively (57) (122) (70) (65)

Net income (loss) $ 80 $ (2,109) $ (550) $ (5,443)



Earnings (loss) per share

Basic

Continuing operations $ 0.04 $ (0.52) $ (0.12) $ (1.40)

Discontinued operations (0.02) (0.03) (0.02) (0.02)



Net earnings (loss) per share $ 0.02 $ (0.55) $ (0.14) $ (1.42)



Earnings (loss) per share

Diluted

Continuing operations $ 0.04 $ (0.52) $ (0.12) $ (1.40)

Discontinued operations (0.02) (0.03) (0.02) (0.02)



Net earnings (loss) per share $ 0.02 $ (0.55) $ (0.14) $ (1.42)





Weighted-average shares outstanding:



Basic 3,843 3,841 3,843 3,829

Diluted 3,843 3,841 3,843 3,829







Thirteen Week Periods Ended Thirty-Nine Week Periods Ended

October 30, October 31, October 30, October 31,

2011 2010 2011 2010

Same-store adjusted gross margin dollar change 0.3% (2.7)% 0.9% (8.5)%

Same-store SG&A dollar change 0.1% 0.5% (1.0)% 0.7%

Same-store total customer count change (3.9)% (2.2)% (3.0)% (2.9)%

Same-store average sale per ticket change 6.9% 0.1% 7.7% (1.2)%





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Duckwall-ALCO Stores, Inc.

Schedule of Adjusted EBITDA

(dollars in thousands, except share and per share amounts)

(Unaudited)



Twenty-Six Trailing 52 Thirteen Trailing 52 Weeks

Week Periods Ended Weeks Ended Week Periods Ended Ended

October 30, October

July 31, August 1, July 31, 2011 31, October 30,

(dollars in thousands) Fiscal 2011 2011 2010 2011 2010 2011

Net earnings (loss) from continuing

operations (1) $ (3,471) (617) (3,391) (697) 137 (1,987) 1,427

Plus:

Interest 3,502 2,717 1,395 4,824 619 1,015 4,428

Tax expense (benefit) (1) (2,414) (368) (1,673) (1,109) 76 (2,067) 1,034

Depreciation and amortization (1) 10,001 4,327 4,963 9,365 2,106 2,570 8,901

Share-based compensation 333 182 200 315 92 68 339

Insurance settlement (4) — — — — (2,270) — (2,270)

Preopening store costs (2) 543 3 382 164 233 110 287

Executive and staff severance 540 131 480 191 — 60 131

Store reset costs 895 — — 895 — 895 —

AWG transition costs 210 — — 210 — — 210

=Adjusted EBITDA (1) (3) 10,139 6,375 2,356 14,158 993 664 14,487



Cash 4,189 6,431 3,690 6,431 3,125 5,356 3,125

Debt 59,072 65,380 40,090 65,380 80,211 64,571 80,211

Debt, net of cash $ 54,883 58,949 36,400 58,949 77,086 59,215 77,086



(1) These amounts may not agree with 10-Qs of previous quarters due to subsequent store closures. These closed stores are now included in

discontinued operations.

(2) These costs are not consistent quarter to quarter as the Company does not open the same number of stores in each quarter of each fiscal year.

These costs are directly associated with the number of stores that have been or will be opened and are incurred prior to the grand opening of

each store.

(3) During fiscal year 2011, the Company made changes in its executive management team and warehouse operations. For the trailing 52 weeks

ended October 30, 2011, these initiatives resulted in approximately $1.6 million reduced SG&A expenses when compared to the same prior year

trailing 52 weeks. The initiatives include, but are not limited to, executive and staff reduction.

(4) On September 9, 2011, the Company received a $2.3 million settlement from Factory Mutual Insurance Company (the “Insurer”) for damage

sustained during the second quarter of fiscal 2012, due to wind and hail. The settlement amount represented an appearance allowance for the

roofs at the Company’s corporate office and distribution center in Abilene, Kansas. The Insurer determined the roofs continue to be functional

as is without making repairs, that the life expectancy of the standing seam roofs were not compromised, and advised the Company that the

damage and subsequent settlement would not affect the future insurability of the roofs, nor would it affect any future property claims should

these roofs sustain future damage from an insured peril.









4

Duckwall-ALCO Stores, Inc.

Balance Sheets

(dollars in thousands, except share and per share amounts)

October 30, January 30,

2011 2011

(Unaudited)

Assets

Current assets:

Cash and cash equivalents $ 3,125 $ 4,189

Receivables 8,693 6,847

Prepaid income taxes 72 168

Inventories 195,368 151,079

Prepaid expenses 3,789 3,720

Deferred income taxes 3,965 2,563

Property held for sale 664 884

Total current assets 215,676 169,450



Property and equipment, at cost:

Land and land improvements 1,834 1,496

Buildings and building improvements 11,847 11,828

Furniture, fixtures and equipment 70,319 69,924

Transportation equipment 803 1,305

Leasehold improvements 16,899 16,449

Construction work in progress 3,495 350

Total property and equipment 105,197 101,352

Less accumulated depreciation and amortization 77,460 72,788

Net property and equipment 27,737 28,564



Property under capital leases 22,254 22,254

Less accumulated amortization 11,300 10,727

Net property under capital leases 10,954 11,527



Deferred income taxes — non current 1,025 2,180

Other non-current assets 823 990

Total assets $ 256,215 $ 212,711



Liabilities and Stockholders’ Equity

Current liabilities:

Current maturities of long-term debt $ 263 $ 1,414

Current maturities of capital lease obligations 553 703

Accounts payable 48,463 25,968

Accrued salaries and commissions 4,188 4,133

Accrued taxes other than income 4,991 4,822

Self-insurance claim reserves 3,933 4,139

Other current liabilities 4,556 4,608

Total current liabilities 66,947 45,787



Notes payable under revolving loan 68,217 45,282

Capital lease obligations - less current maturities 11,178 11,673

Deferred gain on leases 3,536 3,826

Other non-current liabilities 2,454 1,850

Total liabilities 152,332 108,418



Stockholders’ equity:

Common stock, $.0001 par value, 20,000,000 authorized shares; 3,842,745 and 3,841,895 shares

issued and outstanding at October 30, 2011 and January 30, 2011, respectively 1 1

Additional paid-in capital 40,143 40,003

Retained earnings 63,739 64,289

Total stockholders’ equity 103,883 104,293

Total liabilities and stockholders’ equity $ 256,215 $ 212,711









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