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Edenred SE

Earnings Release Apr 16, 2013

1268_10-q_2013-04-16_7b0a2353-4860-42d0-8b48-5c0df2c84b0d.pdf

Earnings Release

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Good performance in first-quarter 2013: 9.8% organic growth in issue volume and a 6.3% increase in revenue

• Issue volume up 9.8% to €4.2 billion in the first quarter, reflecting:

  • Strong performance in Latin America, up 18.8%.
  • Stable business in Europe, down 0.3%, despite negative calendar effects.
  • Positive momentum in the Rest of the world, up 9.6%.

• Total revenue rose by 6.3% to €260 million over the period, illustrating:

  • An 8.0% increase in operating revenue with issue volume1 .
  • A good performance from businesses without issue volume2 .
  • A 6.3% decline in financial revenue, impacted by the decrease in reference rates in most countries.
  • Edenred confirms its objective3 of 6% to 14% growth in issue volume per year over the medium term.

(All growth rates are on a like-for-like basis)

First quarter First quarter % change
(in € millions) 2012 2013 Reported Like-for-like4
Issue volume 3,909 4,151 +6.2% +9.8%
Operating revenue with issue volume 199 207 +3.9% +8.0%
Operating revenue without issue volume 35 32 -8.5% +4.8%
Total operating revenue 234 239 +2.0% +7.5%
Financial revenue 24 21 -11.2% -6.3%
Total revenue 258 260 +0.8% +6.3%

1 Corresponds to fees paid on prepaid service vouchers.

2 Corporate marketing and incentive consulting services.

3 Normalized like-for-like growth target for the period 2010-2016. Normalized growth is the objective that the Group considers to be attainable in a context in which unemployment does not rise.

4 At constant scope of consolidation and exchange rates (corresponding to organic growth).

FIRST-QUARTER 2013 ISSUE VOLUME UP 9.8% LIKE-FOR-LIKE

Issue volume rose by 9.8% like-for-like to €4,151 million in the first quarter. The reported increase was 6.2%, reflecting the 2.1% positive impact of changes in scope of consolidation5 and a 5.7% negative currency effect over the period.

Like-for-like growth in issue volume by region First quarter
2013
Latin America +18.8%
Europe -0.3%
Rest of the world +9.6%
TOTAL +9.8%

Latin America: €2.2 billion in first-quarter issue volume

In Latin America, issue volume rose 18.8% like-for-like, led by the favorable economic environment and the still strong sales performance, and despite a high basis of comparison.

In Brazil, issue volume increased by 16.9% like-for-like in the first quarter, reflecting the solid performance in the Ticket Restaurante® and Ticket Alimentação solutions (up 15.1% like-for-like). The Ticket Car expense management business continued to enjoy very positive momentum, with a 23.7% like-for-like increase in issue volume.

Issue volume rose by 21.8% like-for-like in Hispanic Latin America, illustrating the solid like-for-like performances delivered by Ticket Restaurante® and Ticket Alimentación, up 24.9%, and Ticket Car, up 11.6% like-for-like.

Europe: €1.8 billion in first-quarter issue volume

Issue volume was stable in Europe (down 0.3% like-for-like), despite the challenging economic environment, shaped in particular by a decline in number of people in work, and unfavorable prior-year comparatives (2.8% fewer working days during the period).

Business was stable in France (down 0.2% like-for-like), thanks in particular to new client wins for Ticket Restaurant® , whose issue volume rose by 2.8% during the quarter. The gift vouchers business, which is more cyclical, reported a 9.4% like-for-like decline.

Issue volume in Belgium also increased in the meal vouchers business, which rose by 2.2% like-for-like. Business in Italy remained impacted by rising unemployment, resulting in a 3.3% like-for-like decline.

Rest of the world: issue volume of €159 million in the first quarter

Issue volume in the Rest of the world rose by 9.6% like-for-like over the period, led by solid growth in Turkey, the primary contributor to the region's issue volume. Reported growth figures for the quarter include the recent acquisition in Japan.

5 Including the acquisitions of Comprocard (July 2012) and Repom (March 2013) in Brazil; Barclay Vouchers (July 2012) in Japan; Big Pass (February 2013) in Colombia.

FIRST-QUARTER 2013 TOTAL REVENUE UP 6.3% LIKE-FOR-LIKE

Total revenue corresponds to the sum of operating revenue (derived from the sale of programs and services) and financial revenue (derived from investing available cash). In the first quarter of 2013, it amounted to €260 million, an increase of 6.3% like-for-like over the prior-year period. Reported growth was 0.8%, after the positive 0.1% impact from changes in the scope of consolidation and the negative 5.6% currency effect.

Operating revenue up 7.5% like-for-like in the first quarter

First-quarter 2013 operating revenue totaled €239 million, representing an increase of 7.5% like-for-like. On a reported basis, the increase was 2.0% after taking into account:

  • - The 0.3% increase from changes in scope of consolidation, which included i) the 1.9% positive impact of the acquisitions of meal voucher issuers in Brazil (Comprocard), Japan (Barclay Vouchers) and Colombia (Big Pass), as well as the leader in the Brazilian frete market6 (Repom)7 ; and ii) a negative 1.6% impact mainly from the divestment of Tintelingen8 in the Netherlands.
  • - The negative 5.8% currency effect, primarily related to the decline in the Brazilian real against the euro and the devaluation of the Bolivar Fuerte in Venezuela, announced on February 8, 2013.
Like-for-like growth in operating revenue by type of revenue First quarter
2013
With issue volume +8.0%
Without issue volume +4.8%
TOTAL +7.5%

Operating revenue with issue volume climbed by 8.0% like-for-like to €207 million in the first quarter. The improvement reflected the good overall performance, as well as i) the growing contribution from expense management solutions (up 19.0% like-for-like over the quarter), whose take-up rate9 is lower; and ii) the pressure on client fees observed in Brazil in third-quarter 2012.

Like-for-like growth in operating revenue with
issue volume
First quarter
2013
Latin America +15.0%
Europe -0.1%
Rest of the world +7.4%
TOTAL +8.0%

Operating revenue without issue volume rose by 4.8% over the period, to €32 million. This revenue is primarily generated by corporate marketing and incentive consulting services, which are less recurrent than the Group's other solutions.

8 A business without issue volume sold on January 1, 2013.

6 Brazil's "frete" market covers all the costs incurred by major industrial groups and transportation companies for the outsourced delivery of goods by independent truck drivers.

7 Comprocard and Barclay Vouchers have been consolidated since July 2012; Big Pass since February 2013 and Repom since March 2013.

9 Ratio of operating revenue with issue volume to total issue volume.

Financial revenue down 6.3% like-for-like in the first quarter

Financial revenue stood at €21 million for the period, down 6.3% like-for-like due to the decline in reference rates in most countries.

CONCLUSION

In the first quarter of 2013, total revenue rose by 6.3% like-for-like reflecting the good performance of operating revenue with issue volume (8.0%) in Latin America and in the Rest of the World. Business in Europe was stable, despite negative calendar effects and a difficult economic environment.

Financial revenue declined by 6.3% like-for-like, reflecting the lower market reference rates in most countries.

The Group reaffirms its objective10 of 6% to 14% of issue volume organic growth per year over the medium term.

QUARTERLY INFORMATION

Material transactions and events of the period

On January 9, 2013, Edenred announced the Brazilian launch of Ticket Cultura, the first card that enables company employees to purchase cultural goods and services. Based on the Ticket Restaurant® and Ticket Alimentación model and developed in card format, Ticket Cultura broadens employees' access to culture. The solution takes advantage of favorable legislation11 that exempts companies from payroll and other taxes. Ticket Cultura will have a face value of 50 Brazilian reals per employee per month.

As part of its geographic expansion objective12 , Edenred announced on February 6, 2013 that it had entered the Colombian market by acquiring Big Pass, the country's second largest local provider of employee benefits solutions, with more than 20% of the market. It offers a full range of diversified solutions including food vouchers, gift vouchers and transportation vouchers. With 3,000 clients, 180,000 beneficiaries and 28,000 affiliated merchants, Big Pass reported issue volume of nearly €100 million in 2012. Colombia represents the Group's 40th host country.

Following the Venezuelan government's early-February 2013 decision to devalue the Bolivar Fuerte (VEF), the 2013 consolidated financial statements will be prepared on the basis of the official rate of VEF 6.3 to the US dollar, compared with a rate of VEF 5.3 per dollar in 2012. In 2013, this 19% devaluation will have the following effects: around -1.4% on issue volume, -1.3% on revenue, -2.4% on Ebit and -1.5% on recurring profit after tax, Group share.

On February 28, Edenred completed the acquisition of Repom in Brazil. Announced on December 21, 2012, the acquisition of a 62% stake in Repom for €53 million enables the Group to accelerate its development in the highpotential ―frete13‖ market, which is estimated at nearly €25 billion. Backed by expertise acquired over the past 20 years, a portfolio of more than 100 clients and a network of 900 service stations, Repom is the leader in the Brazilian ―frete‖ market.

10 Normalized growth target for the 2010-2016 period. Normalized growth is the objective that the Group considers to be attainable in a context in which unemployment does not rise.

11 The law's regulations will be defined by the executive branch between March and June 2013.

12 Objective of expanding into six to eight new countries between 2010 and 2016.

13 Brazil's "frete" market covers all the costs incurred by major industrial groups and transportation companies for the outsourced delivery of goods by independent truck drivers.

Financial position

In its report dated March 26, 2013, Standard & Poor's confirmed Edenred's Strong Investment Grade14 rating, which the Group has held since June 2010.

UPCOMING 2013 EVENTS

May 24: Annual Shareholders' Meeting July 24: First-half 2013 results October 16: Third-quarter 2013 revenue November 12: Investor Day

Edenred, which invented the Ticket Restaurant® meal voucher and is the world leader in prepaid corporate services, designs and delivers solutions that make employees' lives easier and improve the efficiency of organizations.

Edenred solutions ensure that funds allocated by companies are used as intended. These solutions help to manage:

  • Employee benefits (Ticket Restaurant® , Ticket Alimentación, Ticket CESU, Childcare Vouchers, etc.)
  • Expense management (Ticket Car, Ticket Clean Way, Repom, etc.)
  • Incentive and rewards programs (Ticket Compliments, Ticket Kadéos, etc.).

The Group also supports public institutions in managing their social programs.

Listed on the NYSE Euronext Paris stock exchange, Edenred operates in 40 countries, with nearly 6,000 employees, nearly 610,000 companies and public sector customers, 1.3 million affiliated merchants and 38 million beneficiaries. In 2012, total issue volume amounted to €16.7 billion, of which 61% was generated in emerging markets.

Ticket Restaurant® and all other tradenames of Edenred programs and services are registered trademarks of Edenred SA.

Contacts

Media relations

Anne-Sophie Sibout, Media Relations and Internal Communication Director - Phone: +33 (0)1 74 31 86 11 - [email protected] Domitille Pinta, Media Relations Manager - Phone: +33 (0)1 74 31 86 27 – domitille.pint[email protected] Astrid Montfort, Press Officer - Phone: + 33 (0) 74 31 87 42 – [email protected]

Investor relations

Virginie Monier, Financial Communication Director - Phone: + 33 (0)1 74 31 86 16 - [email protected] Aurélie Bozza, Investor Relations – Phone: + 33 (0)1 74 31 84 16 – [email protected]

14 The ratio of adjusted funds from operations to adjusted net debt, determined by the Standard & Poor's method, must be above 30% at any time to maintain a strong investment grade rating.

Appendices

Issue Volume

Q1
In € millions 2012 2013
France
Rest of Europe
Latin America
Rest of the world
666
1,127
1,987
129
665
1,124
2,203
159
TOTAL ISSUE VOLUME 3,909 4,151
Q1
In % Change
reported
Change L/L*
France -0.2% -0.2%
Rest of Europe -0.3% -0.3%
Latin America 10.9% 18.8%
Rest of the world 23.8% 9.6%
TOTAL ISSUE VOLUME 6.2% 9.8%

Operating Revenue

Q1
In € millions 2012 2013
France
Rest of Europe
Latin America
34
76
113
34
74
118
Rest of the world 11 13
OPERATING REVENUE 234 239
Q1
In % Change
reported
Change L/L*
France 2.3% 1.2%
Rest of Europe -3.3% 1.3%
Latin America 4.1% 13.6%
Rest of the world 17.1% 8.1%
OPERATING REVENUE 2.0% 7.5%

Financial Revenue

Q1
In € millions 2012 2013
France
Rest of Europe
5
8
5
6
Latin America
Rest of the world
10
1
9
1
Financial Revenue 24 21
Q1
In % Change
reported
Change L/L*
France 5.3% 5.3%
Rest of Europe -24.5% -21.0%
Latin America -9.3% -0.6%
Rest of the world -9.9% -4.0%
Financial Revenue -11.2% -6.3%

Total Revenue

Q1
In € millions 2012 2013
France
Rest of Europe
Latin America
Rest of the world
39
84
123
12
40
80
127
13
Total Revenue 258 260
Q1
In % Change
reported
Change L/L*
France
Rest of Europe
Latin America
2.6%
-5.3%
3.1%
1.7%
-0.8%
12.4%
Rest of the world 15.1% 7.2%
Total Revenue 0.8% 6.3%

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