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It's not a false statement here is the article from Bloomberg....

March 7 (Bloomberg) -- Shares of Heelys Inc., the wheeled- sneaker
maker that went public in December, fell 9.7 percent because its
earnings goals lacked detail and appeared to underestimate its
potential, an analyst said.

Shares fell $3.47 to $32.17 as of 3:59 p.m. New York time in Nasdaq
Stock Market composite trading. They had risen 9.3 percent in the past
year before today.

The decline came the day after the Carrollton, Texas-based company
stated a goal of increasing sales and earnings 20 percent to 25
percent over the next several years. That would represent a slowing
momentum; Heelys' fourth-quarter net income increased eightfold to
$11.5 million, or 44 cents a share, as sales rose 377 percent to $71.1
million.

``I think people are a little disappointed that the company didn't
give a little more detail in earnings guidance, which I think is
ridiculous,'' Robert Samuels, a consumer products analyst with JP
Morgan Securities Inc. in New York, said.

``It doesn't take a rocket scientist to see that clearly the trends
are much better than'' Heelys' stated goals, said Samuels, who has an
``outperform'' rating on the shares.

Heelys, whose target audience is described by Samuel as youngsters age
6-14, said its performance was boosted by more advertising and
marketing programs and increased manufacturing capacity. Samuels today
raised his 2007 and 2008 earnings estimates to $1.35 and $1.60 a share
from $1.08 and $1.26.