f Goleta, California, also looks attractive to me. The maker of Uggs boots and Teva sandals has kept growing in spite of the recession. In the quarter ended December 31, for example, Deckers posted sales of $303 million, up from $194 million in the same quarter a year earlier. Earnings rose to $4.10 a share from $2.69. The stock sells for only six times earnings after a big fall in late February, when the company issued a forecast that 2009 profit would be below the $7.27 a share achieved in 2008. Analysts had anticipated profit of $7.71 a share, the average of eight estimates compiled by Bloomberg. To me, predicting an earnings decline during an economic meltdown is neither a disgrace nor a surprise.