2. Crocs ( CROX), operating through consolidated subsidiaries, is a designer, manufacturer, distributor, marketer and brand manager of footwear and accessories for men, women and children worldwide. The company utilizes closed cell-resin called Croslite for its footwear and accessories. The footwear products are divided into four offerings: Core, Active, Casual and Style. Of the eight analysts covering the stock, six recommend buying and the rest suggest a hold. There are no sell ratings on the stock. Its average 12-month price target is $35.40, which is 60.9% higher than the current price, as per a Bloomberg consensus. For the second quarter of 2011, the company recorded 29.6% increase in revenue to $295.6 million from the year-ago quarter. Net income expanded to $55.5 million, or 61 cents per share, from $32.3 million, or 37 cents per share, in the same quarter last year. Wholesale and retail sales sprinted 25.5% and 38.1%, respectively. Internet sales jumped 30.1%. At the end of the second quarter, the company had order backlog of $168.1 million, an increase of 41.9%. The company recently announced a new golf line, designed in partnership with world-renowned golf instructor Hank Haney. The collection will launch in the spring of 2012 featuring several men's and women's styles. For 2011 third quarter, the company pegs revenue at $280 million, an increase of 30% from the third quarter of 2010. Meanwhile, CROX forecasts diluted earnings per share at 40 cents for the third quarter.