AI Terminal

MODULE: AI_ANALYST
Interactive Q&A, Risk Assessment, Summarization
MODULE: DATA_EXTRACT
Excel Export, XBRL Parsing, Table Digitization
MODULE: PEER_COMP
Sector Benchmarking, Sentiment Analysis
SYSTEM ACCESS LOCKED
Authenticate / Register Log In

Kontron AG (formerly S&T AG)

Investor Presentation Nov 4, 2021

802_ip_2021-11-04_1d607c18-26a8-4ea7-8be4-cd580f5280ec.pdf

Investor Presentation

Open in Viewer

Opens in native device viewer

IR PRESENTATION

Hannes Niederhauser, CEO Richard Neuwirth, CFO

4 th November 2021

HIGH- AND LOWLIGHTS 9M 2021

  • › 9M 2021:
  • › Growth of 9.2% in revenues
  • › Increase in EBITDA by 2.3%
  • › Continuing strong order intake EUR 410 Mio. in Q3 (book to bill 1.31)
  • › Price increases to compensate cost of chip crisis
  • › September 2021 by +6%
  • › January 2022 +10%

HIGHLIGHTS LOWLIGHTS

  • › Strong order intake only partially converted to revenues
  • › Chip shortage: EUR 80 Mio. of not delivered orders as of 30/9
  • › Normalization expected in 2022
  • › North America weak due to FX, avionics and chip shortage
  • › Cash flow burdened by EUR 40 Mio. by increased inventory level based on semi-finished products and buffer stock

GLOBAL CHIP-SHORTAGE UPDATE

GENERAL DEVELOPMENT & OUTLOOK S&T STRATEGY IN THE CHIP CRISIS

  • › Lack of investments into expensive chip factories during pandemic
  • › Supply chain to semiconductor suppliers also short
  • › Strongly increasing chip demand driven
  • › Recovery and catch up of the industry after end of pandemic
  • › Public economy stimulation programs
  • › Main problem for "cheap" chips
  • › Suppliers claimed to solve most problems in Q2 but failed: 23% of deliveries are delayed
  • › Chip capacities vary by type of chip ( chips > 45nm hard to get, crisis or complex chips will be over beginning 2022
  • › Outlook:
  • › Crisis will stay until H1/2023
  • › Chip prices increase during the crisis

  • › Business Impact:

  • › IT Services, Transportation, IoT Software no real impact (70% of Rev)
  • › Former Kontron/Industrial heavily impacted (EUR 71 Mio. overdue)
  • › Chip shortage impact is growing:
  • › EUR 10.2 Mio. of not delivered orders in Q1
  • › EUR 38.3 Mio. of not delivered orders in Q2
  • › EUR 79.4 Mio. of not delivered orders in Q3
  • › Our revenues are delayed but not lost (hard to replace)
  • › We redesign products to replace critical chips
  • › We increased inventory by EUR 40 Mio. in 2021 for
  • › emergency stock of critical chips
  • › Not shippable Semi-finished products
  • › We buy chips on the spot market (7% higher prices) now we pass on 100% of this cost to our customers – in 2021 an EBITDA impact of EUR 3 Mio. will remain from higher prices (excluding delayed shipment impact)

IMPACT OF GLOBAL CHIP-SHORTAGE ON S&T GUIDANCE FY 2021 ADJUSTED AT CAPITAL MARKET DAY

Q1-21 Q2-21 Q3-21 FY 2021
10.2 38.3 80 40

110
300 334 340 1,400
294 (Act.) 306 (Act.) 313 (Act.) 1,330 –
1,400
9.6% 10.0% 8.7% ~ 10.0%
28.2 30.1 27.3 133 –
140
Revenues Impact Due EUR 40 to 110 Mio. delayed shipments revenue guidance 2021 was adjusted to EUR 1,330 –
1,400 Mio.
EUR 40 to 110 Mio. not shipped orders in 2021 will boost revenues 2022 to catch up backlog
EBITDA Impact Margins remain at ~ 10% and are not significantly impacted by chip crisis

For 2022 the delayed shipments will be a significant tailwind

KPI´S 9M 2021 GLOBAL CHIP CRISIS EFFECTS BUSINESS

REVENUE

(in EUR Mio.)

317.7 0 50 100 150 200 250 300 350 9M 2020 | 9M 2021 + 9.2% + 9.4% GROSS PROFIT (in EUR Mio.)

EBITDA (in EUR Mio.)

9M 2020 | 9M 2021

CASH AND CASH EQUIVALENTS

(in EUR Mio.)

31.12.2020 | 30.9.2021

NET INCOME AFTER NCI

OPERATING CASH FLOW (in EUR Mio.)

We expect to convert backlog to revenues in the next quarters and significantly lower working capital

KPI´S Q3 2021 PEAK OF CHIP CRISIS IN Q3 2021

Q3 is the peak so far of the chip crisis – we expect improvements based on discussions with chip manufacturers going forward

S&T GROUP BALANCE SHEET

Mio
EUR
30/09/2021 31/12/2020 30/09/2021 31/12/2020
NON-CURRENT
ASSETS
512
0
,
506
0
,
CAPITAL
AND
RESERVES
405
6
,
409
5
,
Fixed
Assets
471
2
,
469
3
,
Equity 405
6
,
409
5
,
of
, plant
and
Property
equipment
as
130
3
,
135
1
,
of
shares
Treasury
as
-46
8
,
-26
2
,
of
Goodwill
as
206
7
,
199
5
,
NON-CURRENT
LIABILITIES
365
3
,
353
8
,
Other
Assets
40
7
,
36
6
,
loans
and
borrowings
Long-term
242
7
,
218
8
,
CURRENT
ASSETS
722
6
,
740
7
,
Other
Liabilities
Non-Current
122
7
,
135
0
,
Inventories 200
5
,
159
9
,
CURRENT
LIABILITIES
463
6
,
483
4
,
Trade
receivables
194
9
,
204
5
,
Trade
payables
191
0
,
210
0
,
from
Contract
Customers
Assets
36
5
,
23
6
,
Liabilities
from
Contract
Customers
69
5
,
69
7
,
Cash
and
cash
equivalents
218
6
,
281
9
,
Short
loans
and
borrowings
-term
63
4
,
42
8
,
Other
receivables
and
prepayments
72
1
,
70
9
,
Other
Liabilities
Current
139
8
,
160
9
,
Total
Assets
1
234
5
,
1
246
6
,
Total
Liabilities
&
Equity
1
234
5
,
1
246
6
,
Equity
Ratio
32
9%
,
32
8%
,
Cash/Net
Debt*
Net
-87
5
,
20
3
,
Working
Capital
excluding
15**
IFRS
204
4
,
154
3
,

Inventory build up by ~ EUR 40 Mio. (increased chip stock and semi-finished products)| Factoring reduced to avoid negative interest

* Definition Net Cash: Cash and cash equivalents less non-current and current financing liabilities (excl. liabilities from leasing according to IFRS 16)

** Definition Working Capital: Inventories plus trade receivables less trade payables (excl. IFRS 15 contract assets and liabilities)

TTS PROGRAM | INCREASE TRANSPARENCY ADDITIONAL DISCLOSURES 2021

IN TEUR EBIT ADJUSTMENTS Q3
11,728 STATED EBIT Q3
-370 Expenses stock options
-521 Severance payments / restructuring USA
-153 Increase on contingent purchase price liability paid
305 Impact by accrual changes via PnL
-739 ONE TIME PROFIT EFFECTS
7,060 R&D Capitalization
-3,235 R&D Amortization
3,825 IMPACT R&D CAPITALIZATION
8,642 ADJUSTED EBIT
-2,523 PPA Amortization
11,165 ADJUSTED EBIT BEFORE PPA
IN TEUR INTEREST COSTS ADJUSTMENTS Q3
-2,579 STATED INTEREST
-536 Application of WACC on variable purchase prices
-2,043 ADJUSTED INTEREST
IN TEUR OP. CASHFLOW ADJUSTMENTS Q3
-1,972 STATED OP. CASHFLOW
-3,655 Increase in A/R factored from 30.06.2021 to 31.09.2021
-674 Cash effect from one time profit effects in Q3
-4,953 ADJUSTED OP. CASHFLOW
ORGANIC GROWTH
in TEUR Q3-2020 Q3-2021
Stated revenue 297,749 313,232
M&A adjustment Iskratel -22,623
M&A adjustment HCS, Axino, PSB -4,368
FX adjust -420
ORGANIC GROWTH -4.0%

TTS PROGRAM | INCREASE TRANSPARENCY ADDITIONAL DISCLOSURES 2021

ACCRUALS ANALYSIS (in TEUR) P&L impact 2019 2020 9M 2021 Comment TOTAL ACCRUALS no 84,348 67,319 Accruals added by acquisitions no 57,651 * 2,567 897 * thereof EUR 54 Mio. Kapsch Accruals used via P&L no -24,238 ** -21,600 ** -8,148 ** thereof EUR 32 Mio. Kapsch Accruals added via P&L yes 9,190 8,110 2,381 Accruals released via P&L yes -14,086 -2,202 -3,410 P&L impact by accrual changes 4,896 -5,908 1,029 Q3 2021 isolated: 305 TEUR

RECURRING
REVENUES*
(in EUR Mio.)
2019 in % 2020 in % 9M 21 in %
Recurring
Revenues
288 25.6 344 27.4 312.8 34.2

* Stated Recurring revenues include Software, SLAs and maintenance (not Hardware sold with SLA, info to come 12/2021)

GEOGRAPHICAL SPLIT 9M 2021
(in %)
Revenue EBITDA
Europe 80.6% 88.5%
North America 7.9% 2.9%
Asia 5.5% 3.4%
RUS/BY/MD 6.0% 5.2%

IT/IOT SERVICES

21.5 7.9% 365.4 › Region: 30% DACH + 70% in CEE (mainly EU) › Evaluation of divestment of IT Services started › 10.1% of growth in revenues › Minor impact of chip crisis (< EUR 5 Mio.) › EBITDA margin improved to > 9% and focus on recurring revenues › DACH region: focus on Germany, nearshoring via CEE FC 2021 EUR 70 Mio. -> 2023: EUR 100 Mio. ADJ. EBITDA MARGINS*** EBITDA BEFORE HQ FEE** REVENUE* 9M 2020 | 9M 2021 9M 2020 | 9M 2021 9M 2020 | 9M 2021

Evaluation of divestment of IT Services started with the target to be finalized in 2022

* 3 rd Party revenue including intercompany revenue in Mio. EUR

** EBITDA before charged management fees from S&T AG (part of IT Services Segment); EBITDA after management fees: MEUR 37.7 (9M 2021), MEUR 27.9 (9M 2020)

*** HQ-fee adjusted EBITDA in % of external revenue

IOT SOLUTIONS EUROPE

"IoT Solutions Europe" impacted hardest by chip shortage

  • * 3 rd Party revenue including intercompany revenue in Mio. EUR
  • ** EBITDA before charged management fees from S&T AG (part of IT Services Segment); EBITDA after management fees: MEUR 46.6 (9M 2021), MEUR 47.9 (9M 2020)
  • *** HQ-fee adjusted EBITDA in % of external revenue

IOT SOLUTIONS AMERICA

USA is biggest market for IoT – using proceeds of Focus project we will globalize our IoT technology and invest in USA / China

  • * 3 rd Party revenue including intercompany revenue in Mio. EUR
  • ** EBITDA before charged management fees from S&T AG (part of IT Services Segment); EBITDA after management fees: MEUR 1.3 (9M 2021), MEUR 7.9 (9M 2020)
  • *** HQ-fee adjusted EBITDA in % of external revenue

BACKLOG & OPPORTUNITIES ORDERS AND DESIGN WINS REMAIN STRONG IN Q3-2021

3,307 0 500 1,000 1,500 2,000 2,500 3,000 Design wins 239 592 95 927 320 778 136 1,234 0 200 400 600 800 1,000 1,200 IT services IOT Europe IOT America Backlog 31.12.2020 30.09.2021 1.20 1.35 1.57 1.31 BOOK-TO-BILL RATIO YTD 2,702 + 22%

BACKLOG DEVELOPMENT REMAINS POSITIVE 2021 DESIGN WINS COUNTRY VOLUME EUR
BOOK-TO-BILL RATIO YTD Control systems for high-speed train CZ,LIT,DE,FR,UK,BG 112 Mio.
1.20 1.35 1.57 1.31 + 22% US ministry USA 51 Mio.
1,234 3,000 3,307 Machine builder GER 32 Mio.
2,500 Autonomous driving USA 22 Mio.
800 927 2,702 Machine builder GER 21 Mio.
778 2,000 TOP CUSTOMERS 2020 COUNTRY VOLUME EUR
600 592 1,500 Medical respiratory machines GER 33 Mio.
400 1,000 Social media compression system USA 25 Mio.
200 320
239
500 Global leader in medical equipment USA 22 Mio.
0 95
136
0 Control for high-speed train UK 25 Mio.
IT services IOT Europe IOT America Backlog Design wins Avionics Entertainment System CN 16 Mio.
31.12.2020 30.09.2021 Top 10 customers account for 19% of Revenues, totally >3000 customers

Record orders of EUR 410 Mio in Q3 => EUR 1.31 new orders on each EUR shipped → strong growth once we manage chip crisis

M&A STRATEGY (ADJUSTED IN CASE OF PROJECT FOCUS)

M&A IS A CORE COMPETENCE OF S&T

  • › Half of growth by M&A, half by organic growth
  • › In case of Focus: accelerate acquisitions to compensate for divested biz
  • › Key synergies:
  • › Cross-sell IoT Software to new customers
  • › Benefit from S&Ts efficient R&D: ~3700 FTE @ 40k/y cost
  • › Sufficient cash EUR 350 Mio. cash (in case of Focus > EUR 900 Mio)
  • › 2021 less acquisitions but Q4 better again, (less excessive valuations)
  • › Focus: bigger tickets (currently 7 targets EUR 500 to 1000Mio. of Revenues), avoid to compete private equity (focus on high synergies and restructuring cases) = lower valuations

S&T M&A TARGETS

  • › Restructuring situations at low price (60% of Rev) but high synergies
  • › EBITDA Dilution in year 1 but achieve 10% EBITDA in year 2
  • › Focus: IoT go global in USA and China, strengthen IOT Software

Project Focus helps to a) acquire bigger tickets b) take a global IoT approach c) up the value chain technology wise -> 1 major closing in 2022

SHORT AND MIDTERM GOALS | VISION 2030

GUIDANCE 2021 AGENDA 2023 →
2025 INCL. FOCUS
Revenue: EUR 1,330 –
EUR 1,400 Mio.
5 years plan 2018 Ag2023 Ag2025
EBITDA: EUR 133 –
EUR 140 Mio.
Revenue 990 Mio. 2,000 Mio. 2,000 Mio.
EBITDA 90.5 Mio. 220 Mio 260 Mio.

VISION 2030

Digitalization SMART Transformation to M&A Project Focus
Technologies 50% GM, 15% EBITDA Strategy* Evaluate to divest

* Major M&A activities in IoT after divesting IT services **shortterm (2022)

SUMMARY

ACHIEVEMENTS

  • › Revenue growth of 9.2% in 9M 2021 vs. 9M 2020
  • › Keep EBITDA level of 10% despite chip crisis
  • › Strong order entry of EUR 1.137 Mio. in the first 9 months

TARGETS

  • › Guidance 2021:
  • › Revenue > EUR 1.33 1.4 Bn.
  • › EBITDA-Margin @ 10%
  • › EUR 2 Bn. Revenues at > in 2025 @ 13% EBITDA
  • › 2030: Transformation to IoT Player, EBITDA > 15%
  • › Ongoing Working Capital improvement
  • › MDAX membership

  • RISKS

  • › Chip shortage burdens delivery of products
  • › Chip shortage increases inventory level
  • › Attract sufficient engineers to support growth

OPPORTUNITIES

  • › Leading technologies and Focus on the growing IIoT market
  • › 5G connectivity for machines
  • › Get global after Project "Focus" growth areas USA + China

› Q: You mentioned EUR 80 million overhang - what's your visibility that you can fully deliver the overhang next year? Is there any risk that this will be carried on forward maybe even two years?

  • › Q: On the short-term visibility you had negative organic growth in the third quarter. What gives you confidence that you achieve a positive year growth? Then in the fourth quarter again there is the risk that orders come out worse than expected.
  • › Q: You had a higher increase in the own work capitalised at quarter level, was that kind of a one-time effect or should we expect a similar level, around 7 million?
  • › Q: Could you tell us what was the cost of the re-designing? So, the reengineering to get rid of the older chips. What was the approx. cost in Q3 and how high was the cost in the first nine months?

  • › S&T: Chip makers increase their capacity, and we have some feedback that complex chips will be delivered starting by in Q1 next year, so our feeling is that by the end of Q1 a reasonable part of the 80 million could be delivered. Let's say 40-50 million in the first half of the year. 30 million of overhang is based on chips where we still see problems to get them during the full year 22 but we see a reasonable chance to replace them by new designs - to design out those chips within six months. That's why we expect to finish FY 22 with a reasonable amount of 10 million overdue shipments or less.

  • › S&T: We expect Q4 at the level of last year. To achieve our 1.33 million or more, we need to be in a range of Q4 last year.
  • › S&T: Generally, we expect a slightly higher level going forward but as mentioned that's mainly due to more intensive R&D efforts in respect to generally 5G for machine-to-machine communication but also 5G especially on public transport FRMCS side as well as related to the redesigns. The level of 7 million is not the base going forward.
  • › S&T: We started the project with the re-designs in Q3, so Q3 and 9 months is the same amount. The level was around EUR 1 million in Q3 and will continue until Q4 2021/Q1 2022 and we will be finalized by then.

  • › Q: You said part of it was capitalised or was the entire 1 million capitalised?

  • › Q: About the price increases and the higher raw material prices. You said that you had to pay 7% higher spot prices but now you're increasing prices so you're selling price is up by 6% in September and 10% in January 22 and I think you said the cost impact was 3 million in the first nine months. With the price increases that you expect to push through, would that mean that this entire pricing inflation related higher costs would be offset?
  • › S&T: It was just capitalised if it would have brought improvements, so most of it was expensed.
  • › S&T: There are two impacts:

1) most of our frame work contracts have something that would be called "PPV" - purchase price variances and if chip prices get higher, we have the right to charge that to the customers under certain conditions. Not our total prices increased by 7%, but only of 25% of our business (Kontron).

2) Within the 300 or 350 million of revenues that are impacted, still 80% of the chips are delivered quite normal. There are no excessive prices but there are some chips which are not available, for example higher channel length FPGAs. Those chips usually cost 10 euro and suddenly on the spot market they come to 100 euro. If you put that all over the other chips, you come to the 7%. According to our frame contracts we can charge the customer if the chip costs e.g. instead of 10 euro are 100 euro - then the customer will get the additional point on his invoice - 90 euro of PPV's. On top of it there is general price increase. We will slightly increase our gross margin with the price increases.

› Q: You mentioned that you got some signals from Intel, that the procurement of chips should be easier, probably in Q4. Any other things you may want to mention to getting us a bit more confident that Q4 is not getting worse but getting better and maybe you could add some flavour on what has happened since October on this topic and associated when you catch up the lost revenues 2021 next year, margin wise when they come, shouldn't they be better for you because obviously cost have already be booked (development, design, etc.) So, shouldn't we expect a positive margin contribution from these revenue portions when they come in in 2022?

› Q: It seems that the embedded computer industry in that sense is in a disadvantageous situation, right? Because you rely on older chips to some degree. Does that also limit your end of live margins which are usually very high?

› Q: Increased cooling is not in not an issue but rather the opposite so because it's more energy efficient than?

  • › S&T: If you look at just these specific impacted entities, the margin was soft in June and July. Now, with the more and more happening price increases, margins are going up. On the Intel side, Intel will put in the next two years six new fabs in operation that will increase their global capacity by almost 50%. TI wants to increase their capacity even more in the next three years. So yes, they react, and they also have supply crisis cause for chip players it is hard to get substrate at the moment. And this substrate shortage comes from Asia again and is already continuously becoming better since 1 or 2 months. So, substrate crisis will be over and the new capacities come. But an issue are still older and less complex chips, I don't see that the semi-conductor manufacturers have any interest to put their capacities into those chips since they can make good money with expensive chips. So here our chance is really to redesign the product.
  • › S&T: Our contracts include a passus saying "form, fit and function". Software interface wont change if we use new chips. The mechanical form of the board wont change either. It will be the footprint which might change to give an example instead of a 10-year-old Xilinx or Altera we will put new one with around 10 times the gates. We will take those more expensive parts, will increase the footprint, it will have the same frequencies so there won't be anything against the present function and we'll have stayed within the contract
  • › S&T: It will be more energy efficient for sure. If this embedded computer takes 5 Watts or let's say 50 watts is not a big thing. But for sure it will be less.

  • › Q: Looking at the Q3 cost ratios, your gross margin profit margin was in fact up slightly YoY but the other expenses the other operating expenses were up quite significantly. I'm a bit surprised by theses dynamics I would have expected gross margin to be down given what you said about the raw material price increases and maybe the other ratios to look at bit better given that overall you had positive top line growth. Yes, it was driven by M&A but nevertheless. Why did other operating expenses and the personnel rise so strongly disproportionally to sales?

  • › Q: A couple of questions on the project "Focus". It seems that you pretty much decided to do this transformation. But from your slides I still take that there are a couple of "if's" around it. I was wondering what determines if you do it or not? Is it only price or are there any other points worth mentioning here? On the price you mentioned at the capital markets day a range of 550 to 700. To understand - that is basically before any kind of cash that you hand over with the assets that you are selling or any kind of debt or how should we see this?

› S&T: There are effects in we had this year. E.g. we had this year 2 customers in avionics that we had to write off, in America. I don't see that this is a development that will go on. Also, if you compare this year to last year, Iskratel was in this year, but not last year.

› S&T: The 500 to 700 million is a first feedback. We don't have a firm offer on the table, we are far away of this, we are preparing the data and we didn't take the decision yet so it's just too to give information on what is our target. If we will achieve it, we don't know yet but after the first 5-6 companies we talked to, we have the feeling we could get it. The end balance sheet is not even done so we don't know how much cash we would hand over. It won't be a high number, for IT services it will be probably in the 10-20 million range.

"Focus" as the name already says, is not an opportunistic approach to get a high price for IT Service but it should give us a clear focus to be a IoT company only. During the past 8 year at roadshows 50% of the investors asked to divest IT Services because the synergies to IoT are not high enough. The clear idea really should be, instead of being an European IoT and IT Services company, we want to be a pure IoT player and that globally.

› Q: The Americas segment is obviously struggling this year to get a 3 digit revenue. It is a relatively small segment, and you were talking about M&A to increase the focus on IoT, should we expect M&A strengthen the Americas segment? What do you have in mind here? You want to avoid high prices on the other hand if there is a strategic step in the Americas and it's probably hard to achieve, isn't it?

› Q: I wondered how you do this practically when you say you want to avoid fighting with private equity? Given targets are on the market I mean they probably look at them. So, what makes you confident succeed over private equity?

› S&T: You should get what you pay for. America is a strategic target as well China. As said, we want to become a global IoT player and we feel IoT Europe is doing much better because we have the software engineers here, we are closer to the customer, and we are better in Europe because we are close to the customer with our engineering resources. We need to get that going in America and China as well. That will be done with M&A.

You can expect American acquisitions even if "Focus" will not happen but if this divestment will happen, for sure. I mentioned that we have 7 major entities that we are currently checking and looking at out of this 7, 4 outside of Europe.

› S&T: There's two issues. Private equity has more money than we do. If we are a strategic buyer and when we buy something with good synergies with our existing, particularly software competence, then we will have a better result than private equity in the end. So, in this case, with high synergies, we have a chance to win over private equity in acquisitions. Restructuring cases - could be that the private equity doesn't even want them. If we look at our highspeed train business which is now a pearl inside S&T - that company was highly lossmaking and private equity wouldn't have been able to turn it around because it didn't have the engineering resources and synergies. Things like that make sense and private equity won't touch in these cases.

  • › Q: Your tax line was positive in Q3. Pretty much catching up with the shortfall that you had on the profit line so it's just wondering where that came and how that's going to continue in Q4?
  • › Q: And that is coming from what? Because you have now consolidated more and more companies or my entities within the group or have there been any kind of regulatory change in this area I missed?

› Q: OK so that should then obviously continue to be low for a while until the tax loss carry forwards have been consumed.

› Q: What we see in the P&L is IFRS accounting. But is there also a change beneficial for you on the cash flow than? So, meaning that you have actual lower tax payments as an outflow?

  • › S&T: The positive impact in Q3 under our income taxes is coming from our different tax assets which we can utilise also in other areas and that was the impact within Q3. There will be no significant changes in the Q4.
  • › S&T: No, there hasn't been a regulatory change. There might be a change going forward in the future in Austria, but it would have on the tax loss carry forwards the different impact because in Austria there are discussions ongoing to lower step by step the corporate income tax. But that's not decided yet so that's not the impact. The impact is coming from for example the former Kapsch Carrier Com, now Kontron Transportation, and also, we have a tax group in Austria combining all legal entities in Austria where we can then use also the tax loss carry forwards within S&T AG. Given the performance and also the reduction of the loss-making history of Kontron Transportation we have a higher potential usage of the tax loss carry forwards going forward.
  • › S&T: In 2022 yes, Q4 we need to cheque for example also with the former Kapsch Carrier Com, Kontron Transportation, we have a higher double-digit euro amount on tax loss carry forwards and given that Kontron Transportation has gone out of a loss-making zone and is profitable now, we also have the potential to use those tax loss carry forwards going forward.
  • › S&T: Going forward yes.

DISCLAIMER

This document includes 'forward-looking statements'. Forward-looking statements are all statements, which do not describe facts of the past, but containing the words "believe", "estimate", "expect", "anticipate", "assume", "plan", "intend", "could", and words of similar meaning. These forward-looking statements are subject to inherent risks and uncertainties since they relate to future events and are based on current assumptions and estimates of S&T AG, which might not occur at all or occur not as assumed. They therefore do not constitute a guarantee for the occurrence of future results or performances of S&T AG. The actual financial position and the actual results of S&T AG, as well as the overall economic development and the regulatory environment may differ materially from the expectations, which are assumed explicitly or implicitly in the forward-looking statements and do not comply to them. Analysts and investors, and any other person or entity that may need to take decisions or prepare or release opinions about the shares / securities issued by S&T AG are cautioned not to place undue reliance on those forward-looking statements, which speak only as of the date of this document. Past performance cannot be relied upon as a guide to future performance.

Except as required by applicable law, S&T AG undertakes no obligation to revise these forward-looking statements to reflect events and circumstances after the date of this presentation, including, without limitation, changes in S&T's business or strategy or to reflect the occurrence of unanticipated events. The financial information and opinions contained in this document are unaudited and are subject to change without notice. This document contains summarized information or information that has not been audited. In this sense, this information is subject to, and must be read in conjunction with, all other publicly available information, including if it is necessary, any fuller disclosure document published by S&T AG. None of the Company, its subsidiaries or affiliates or by any of its officers, directors, employees, advisors, representatives or agents shall be liable whatsoever for any loss however arising, directly or indirectly, from any use of this document its content or otherwise arising in connection with this document.

This document or any of the information contained herein do not constitute, form part of or shall be construed as an offer or invitation to purchase, subscribe, sale or exchange, nor a request for an offer of purchase, subscription, sale or exchange of shares / securities of S&T AG, or any advice or recommendation with respect to such shares / securities. This document or a part of it shall not form the basis of or relied upon in connection with any contract or commitment whatsoever.

This document does not constitute an offer to purchase securities in the United States, Canada, Australia, South Africa and Japan. Securities, including the bond of S&T AG may not be sold or offered for sale within the United States or to or for the account of / in favor of US citizens (as defined in Regulation S under the U.S. Securities Act of 1933 in the current version (the "Securities Act") unless they are registered under the regulations of the Securities Act or unless they are subject to an exemption from registration. Neither S&T AG nor any other person intend to register the offer or a part thereof in the United States or to make a public offer of the securities in the United States.

S&T AG

Industriezeile 35

A-4021 Linz

www.snt.at

IR Contact:

[email protected]

+43 (1) 80191 - 1196

Talk to a Data Expert

Have a question? We'll get back to you promptly.