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STRATEC SE

Earnings Release May 15, 2018

416_10-q_2018-05-15_1d02e5dc-75f0-4e70-8f1c-b15b3550117e.pdf

Earnings Release

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QUARTERLY STATEMENT Q1| 2018

January 1 to March 31, 2018

STRATEC REPORTS FIRST QUARTER 2018 RESULTS AND REITERATES FINANCIAL FORECAST

  • Sales down 11.8% at constant exchange rates to € 41.6 million in Q1/2018 (Q1/2017: € 49.5 million)
  • Adjusted EBIT of € 4.3 million in Q1/2018 versus € 6.9 million in the prior year period
  • Adjusted EBIT margin of 10.3% in Q1/2018 (Q1/2017: 13.9%)
  • Further expansion in workforce due to well-filled development pipeline
  • 2018 financial forecast confirmed; higher sales momentum expected for the second half of the year

Dear Shareholders, Partners and Friends of STRATEC,

In line with our expectations, the STRATEC Group started the 2018 financial year with a temporary dip in its sales and earnings performance. The year-on-year reduction in quarterly sales was due in particular to the strong previous year's figures, the specific timing of milestone payments being recognized as sales, and customer-induced shifts in orders to the second half of the year. Developments in the first quarter are largely consistent with the expectations reflected in our full-year targets. Based on the latest order forecasts received from our customers, we expect significantly higher growth momentum in the second half of the year. As a result, we still expect to reach the targets we set for 2018.

In the first three months of the year, we once again implemented further measures to structure our processes even more efficiently and prepare the Group for future growth. Particularly worth mentioning here is the launch of a uniform group-wide ERP system. The implementation of this system at our Hungarian and Austrian locations was successfully completed in January. Preparations for the group-wide launch are progressing on schedule.

In addition to recently signed development agreements, we are also in numerous promising project negotiations with existing and potential partners. The long-term growth prospects for our company are thus just as positive as before, a factor also reflected in the further increase in the number of our employees. To be prepared for this expected growth, we decided last year already to significantly extend the premises at our Birkenfeld location. Construction work is expected to begin before the end of the first half of 2018.

In light of the continued positive developments of our company, we are pleased to be able to propose the fourteenth consecutive increase in our dividend, this time to € 0.80 per share, for approval by our shareholders. We would be delighted to welcome you at our Annual General Meeting in Pforzheim on May 30, 2018.

Thank you for the trust you have placed in us.

On behalf of the Board of Management of STRATEC Biomedical AG

Marcus Wolfinger Chief Executive Officer

Major key figures1, 2

€ 000s Q1 2018 Q1 2017 Change
Sales 41,600 49,510 -16.0%
Adjusted EBITDA 6,362 8,812 -27.8%
Adjusted EBITDA margin (%) 15.3 17.8 -250 bps
Adjusted EBIT 4,293 6,870 -37.5%
Adjusted EBIT margin (%) 10.3 13.9 -360 bps
Adjusted consolidated net income 3,533 5,369 -34.2%
Adjusted earnings per share (€) 0.30 0.45 -33.3%
Earnings per share (€) 0.10 0.29 -65.5%

bps = basis points

1 For comparison purposes, adjusted figures exclude amortizations resulting from purchase price allocations in the context of acquisitions, associated reorganization expenses, as well as other one-off items

BUSINESS PERFORMANCE

STRATEC generated sales of € 41.6 million in the first quarter of 2018 (previous year: € 49.5 million), corresponding to a sales decline at constant exchange rates of 11.8% (reported: -16.0%). The reduction in sales was due in particular to a difficult comparison against a strong period last year, as well as to the specific timing of milestone payments being recognized as sales. Quarterly sales were also adversely affected by diverse internal factors at several key customers. Factors particularly worth mentioning here include temporary destocking effects, as well as sales restrictions on the part of a customer in a major market, which have since been resolved. Based on the latest order forecasts received from these customers, significantly higher acceptance volumes are expected in the second half of the year.

Adjusted EBIT amounted to € 4.3 million in Q1/2018, compared to € 6.9 million in the previous year's period. This corresponds to an adjusted EBIT margin decline of 360 basis points to 10.3% from 13.9% in Q1/2017. The year-on-year reduction in the company's profitability was due in particular to the lower volume of sales and resultant absence of benefits of scale. The significant expansion in the company's workforce, which is directly connected to the increased volume of development work currently underway and the expected future growth, should also be noted in this respect. The positive impact of a further increased share of sales generated with service parts and consumables was more than offset by the above factors.

Given the lower level of operating profitability, adjusted consolidated net income also decreased, in this case by 34.2% to € 3.5 million, versus € 5.4 million in the previous year. The adjusted tax rate for the first quarter amounted to 17.8% (previous year: 21.2%). Adjusted basic earnings per share came to € 0.30, compared with € 0.45 in Q1/2017.

The figures reported for Q1/2018 do not yet account for any potential effects resulting from the first-time adoption of IFRS 15.

For comparison purposes, adjusted figures exclude amortizations resulting from purchase price allocations in the context of acquisitions, associated reorganization expenses, as well as other one-off items. The reconciliation of the adjusted figures with the figures reported in the consolidated statement of comprehensive income is presented in the following tables:

€ 000s 01.01. – 03.31.2018
Adjusted EBIT 4,293
Adjustments
• Expenses relating to transactions and
associated restructuring expenses
-468
• PPA amortization -2,372
EBIT 1,454

3

€ 000s 01.01. – 03.31.2018
Adjusted consolidated net income 3,533
Adjusted earnings per share in € 0.30
Adjustments
• Expenses relating to transactions and
associated restructuring expenses
-468
• PPA amortization -2,372
• Current tax expenses 129
• Deferred tax income 380
Consolidated net income 1,202
Earnings per share in € 0.10

DEVELOPMENT IN PERSONNEL

Including agency employees and trainees, the STRATEC Group had a total of 1,110 employees as of March 31, 2018. This represents an increase of 10.9% compared with the previous year's reporting date.

To manage its large numbers of development projects, STRATEC continues to seek qualified personnel and expects to report rising employee totals in the quarters ahead.

Number of employees

PROJECTS AND OTHER DEVELOPMENTS

STRATEC expects to see further major market launches on the part of its customers in 2018, as well as the production launch of 'Kleeya', its internally developed analyzer platform. The market launches of these systems in the quarters ahead are now at an advanced stage of preparation.

Furthermore, STRATEC is currently negotiating numerous additional development and supply agreements with existing and potential new partners. To prepare for the further growth expected to result from these agreements, the company decided in 2017 to convert and significantly extend the premises at its Birkenfeld location. The relevant planning is currently in its final stages and construction work is expected to begin before the end of the first half of 2018. The first stage of construction is scheduled for completion in mid-2019.

To support the company's growth strategy, one major focus in 2018 will be on implementing a uniform group-wide ERP system. This will considerably simplify cooperation between locations and enable us to structure our processes more efficiently. We implemented the system at our locations in Austria and Hungary and thus completed the first stage of the rollout in January 2018 already. Among other measures, we are currently preparing the implementation at our headquarters in Birkenfeld.

FINANCIAL FORECAST

Based on current order forecasts received from customers, STRATEC confirms the financial guidance provided for the 2018 financial year. The company therefore continues to expect to generate organic sales growth net of currency items and acquisitions in at least a mid-single-digit percentage range. Given higher sales contributions from products newly launched onto the market and the aforementioned shifts in the timing of sales, STRATEC still expects most of the sales growth budgeted for 2018 to be generated in the second half of the year. In terms of its adjusted EBIT margin, the company still expects to achieve a figure at the previous year's level of around 17%.

This forecast for 2018 does not yet account for any implications resulting from first-time adoption of IFRS 15, as these had not yet been conclusively assessed upon publication of this report. Based on initial, still preliminary assessments, STRATEC expects IFRS 15 requirements to have only a moderate impact on its earnings, financial, and asset position.

Given upcoming market launches and the significant progress being made in numerous project negotiations, STRATEC continues to expect to generate average annual organic sales growth (CAGR) in the high single-digit or low double-digit percentage range in the years ahead. The positive development anticipated in profitability thanks to economies of scale in connection with recent acquisitions will be tempered by temporary increases in investing and developing activities for planned growth with selected customer projects. Overall, STRATEC expects the EBIT margin to remain broadly consistent with recent levels.

Due to the scheduled conversion and extension measures at its Birkenfeld location, the company's investments in 2018 are expected to slightly exceed the previous year's figure.

2018 ANNUAL GENERAL MEETING

5

At their meeting on April 9, 2018, the Board of Management and Supervisory Board of STRATEC Biomedical AG decided to propose a dividend payment of € 0.80 per share for the 2017 financial year for approval by the Annual General Meeting on May 30, 2018 (previous year's distribution: € 0.77 per share). Subject to approval by the Annual General Meeting, the distribution paid to shareholders would rise for the fourteenth consecutive year since payment of the first dividend in 2004. STRATEC thus plans to maintain its continuity-based dividend policy. As the company is continuing to focus on internal and external growth opportunities, it may temporarily deviate from this approach. Such opportunities may arise due to larger-scale acquisitions or to the potential need for advance financing for major projects.

The Board of Management and Supervisory Board also decided to propose to the Annual General Meeting that STRATEC Biomedical AG should be converted into a European Company (Societas Europaea, SE) with the name STRATEC SE. The Board of Management and Supervisory Board believe that this planned change of legal form reflects STRATEC's own understanding of itself as a company with an international outlook.

CONSOLIDATED BALANCE SHEET as of March 31, 2018

Assets

€ 000s 03.31.20181 12.31.2017
Non-current assets
Goodwill 41,733 42,018
Other intangible assets 67,584 68,708
Property, plant and equipment 36,099 35,701
Financial assets 420 240
Deferred taxes 385 128
146,222 146,795
Current assets
Inventories
• Raw materials and supplies
• Unfinished products, unfinished services
• Finished products and merchandise
20,901
10,083
5,199
15,380
6,367
6,133
36,183 27,880
Receivables and other assets
• Trade receivables
• Receivables from construction contracts
• Receivables from associates
• Financial assets
• Other receivables and assets
• Income tax receivables
29,773
5,556
19
9,846
4,240
2,060
39,126
7,210
24
12,498
4,563
1,543
51,493 64,964
Cash and cash equivalents 30,598 24,137
118,274 116,981
264,496 263,776

Shareholders' equity and debt

€ 000s 03.31.20181 12.31.2017
Shareholders' equity
Share capital 11,921 11,921
Capital reserve 22,452 22,417
Revenue reserves 122,260 121,058
Treasury stock -89 -89
Other equity -1,065 2,530
155,479 157,837
Non-current debt
Non-current financial liabilities 60,479 62,581
Other non-current liabilities 389 222
Provisions for pensions 3,554 3,402
Deferred taxes 10,653 11,035
75,075 77,240
Current debt
Current financial liabilities 10,522 10,360
Trade payables 11,396 6,928
Liabilities to associates 19 0
Other liabilities 8,104 8,204
Provisions 1,034 1,031
Income tax liabilities 2,867 2,176
33,942 28,699
264,496 263,776

7

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

for the period from January 1 to March 31, 2018

€ 000s 01.01. – 03.31.20181 01.01. – 03.31.2017
Sales 41,600 49,510
Cost of sales -30,650 -33,081
Gross profit 10,950 16,429
Research and development expenses -1,987 -1,896
Sales-related expenses -3,417 -3,776
General administration expenses -4,300 -5,831
Other operating income / expenses 208 -243
Earnings before interest and taxes (EBIT) 1,454 4,683
Net financial expenses 5 -275
Earnings before taxes (EBT) 1,459 4,408
Current tax expenses -899 -1,252
Deferred tax income 642 264
Consolidated net income 1,202 3,420
Items that may be subsequently reclassified to profit or loss:
Currency translation differences from translation of foreign operations -1,096 423
Changes in value of financial investments -2,499 301
Comprehensive income -2,393 4,144
Basic earnings per share in € 0.10 0.29
No. of shares used as basis (basic) 11,915,950 11,854,305
Diluted earnings per share in € 0.10 0.29
No. of shares used as basis (diluted) 12,019,162 11,931,139

CONSOLIDATED CASH FLOW STATEMENT for the period from January 1 to March 31, 2018

9

€ 000s 01.01. – 03.31.20181 01.01. – 03.31.2017
Operations
Consolidated net income (after taxes) 1,202 3,420
Depreciation and amortization 4,441 3,780
Current income tax expenses 899 1,252
Income taxes paid less income taxes received -700 -302
Financial income -2 -1
Financial expenses 149 266
Interest paid -174 -120
Interest received 0 2
Other non-cash expenses 416 444
Other non-cash income -1,334 -250
Change in net pension provisions through profit or loss 164 30
Change in deferred taxes through profit or loss -642 -264
- Profit/+ loss on disposals of non-current assets -6 0
- Increase /+ reduction in inventories, trade receivables,
and other assets
3,359 1,885
+ Increase /- reduction in trade payables and other liabilities 4,225 3,654
Cash flow from operating activities 11,997 13,795
Investments
Incoming payments from disposals of non-current assets
• Financial assets
0 1
Outgoing payments for investments in non-current assets
• Intangible assets
• Property, plant and equipment
-2,112
-1,856
-836
-2,133
Cash flow from investing activities -3,968 -2,968
Financing
Incoming funds from taking up of financial liabilities 0 24,500
Outgoing payments for repayment of financial liabilities -1,118 -32,777
Cash flow from financing activities -1,118 -8,277
Cash-effective change in cash and cash equivalents 6,911 2,549
Cash and cash equivalents at start of period 24,137 26,500
Impact of exchange rate movements -450 81
Cash and cash equivalents at end of period 30,598 29,130

FINANCIAL CALENDAR

Subject to amendment.

Quarterly statements and half-yearly financial reports are neither audited nor subject to an audit review by the group auditor Ebner Stolz GmbH & Co. KG Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft, Stuttgart.

ABOUT STRATEC

STRATEC Biomedical AG (www.stratec.com) designs and manufactures fully automated analyzer systems for its partners in the fields of clinical diagnostics and biotechnology. Furthermore, the company offers sample preparation solutions, integrated laboratory software, and complex consumables for diagnostic and medical applications. STRATEC covers the entire value chain – from development to design and production through to quality assurance.

The partners market the systems, software and consumables, in general together with their own reagents, as system solutions to laboratories, blood banks and research institutes around the world. STRATEC develops its products on the basis of its own patented technologies.

Shares in the company (ISIN: DE000STRA555) are traded in the Prime Standard segment of the Frankfurt Stock Exchange.

IMPRINT AND CONTACT

Published by

STRATEC Biomedical AG Gewerbestr. 37 75217 Birkenfeld Germany Phone: +49 7082 7916-0 Fax: +49 7082 7916-999 [email protected] www.stratec.com

Head of Investor Relations & Corporate Communications Jan Keppeler Phone: +49 7082 7916-6515 Fax: +49 7082 7916-9190 [email protected]

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