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Biesse

Business and Financial Review Feb 28, 2024

4501_rns_2024-02-28_f2d062ec-628e-484b-b1f4-9c448ff97405.pdf

Business and Financial Review

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Strategic Business Plan 2024-2026

Pesaro 28th February 2024

Note: plan includes the acquisition of GMM Group concluded in Jan '24

Who we are: history and key figure up to 2023e

Strategic Business Plan 2024-2026 Guidelines

Strategic Business Plan 2024-2026 Figures

Annex

Who we are

This is Biesse

We are an international company that manufactures integrated lines, machines and components to process wood, glass, stone, polymer and composite.

Founded in Italy in 1969 and listed in the Euronext STAR segment of the Italian Stock Exchange, we support the business evolution of our customers in the furniture, housing & construction, automotive and aerospace sectors.

Today, 80% of our consolidated turnover is achieved abroad by an ever-growing worldwide network with 12 manufacturing sites and 20+ showrooms reaching over 160 countries.

Thanks to our rooted competence embodied by more than 4,400 employees, we empower the imagination of industry-leading companies and prestigious names in Italian and international design to make the potential of any material shine.

To simplify clients' manufacturing process, empowering their imagination to enhance people's everyday life.

VISION MISSION

To provide clients with the most suitable solutions, committing our rooted competence to enable them to unleash the potential within any material.

VALUES

International natives

The sense of belonging without borders that enhances the peculiarities of individuals.

Insightful curiosity

A constant desire for discovery, which turns into intuition.

Genuine "maestria"/mastery

The original "know-how" which comes out from a genuine tradition.

Widespread transparency

The honesty of the people, the integrity of the company.

Heartfelt commitment

The adherence to a common project, lived and strengthened on a daily basis.

Respectful sight

The care for the environment, society, people.

Our history in milestones

1969
------ --

Biesse is founded in Pesaro, Italy, to design, manufacture and distribute wood processing machinery.

1983 Biesse launched on the market Rover, a numerical control wood processing centre.

1987 A business sector dedicated to design, manufacture, and distribute glass and stone processing machines is born.

The internationalization process starts with the opening of the first subsidiary abroad.

1991 The HSD business unit is established to design, manufacture and distribute electromechanical components.

2001 Biesse S.p.A. is listed on the STAR segment of the Italian Stock Exchange.

2008 Opening of the first foreign manufacturing site in Bangalore, India.

2017 Biesse develops and launches its own IIOT platform, making its technology 4.0 ready.

Acquisition of Movetro and Montresor.

Biesse publishes its first Sustainability Report. 2018

2020 Start of the "One Company" project: new organization, new brand and product architecture, rationalization of production hubs.

Acquisition of Forvet S.p.A. 2021

2024 Acquisition of GMM Group, including Bavelloni and TechniWaterjet, manufacturing of machines for stone, glass, metal and tooling.

International natives – Commercial sites

160+ countries

20+ showrooms

80% revenues outside of Italy

Thailand 100,000+

customers since today (Biesse & HSD)

Subsidiaries

USA Canada Brazil Mexico Italy France Spain Portugal UK

Germany Switzerland Turkey UAE India Malaysia Singapore China Japan

South Korea Australia New Zealand

The Brand and Product Architecture

The multi-material brands and their respective colors highlight the specifics of the business sectors in which we operate.

Biesse Wood, Biesse Glass, Biesse Stone and Biesse Materia guide the customer through the company's offering, expressing the distinctive characteristics of each business sector through the processed material.

Distinctive colors evoke the specific nature of each of the sectors and reinforce the concept of multi-materiality - an element that distinguishes Biesse from its competitors.

We design and manufacture WOOD processing integrated lines and machines for the furniture, window and door and building component industries.

We design and manufacture GLASS processing integrated lines and machines for the furniture, construction and automotive industries.

We design and manufacture STONE processing integrated lines and machines for the stone, furniture and building industries.

We design and manufacture solutions for the processing of technological, packaging, construction and visual communication MATERIALS.

Biesse Components Mechatronics and Tools

HSD is the Biesse brand that designs, manufactures and distributes electrospindles, 2-axis milling heads and technologically advanced components for machining metal, alloys, composite materials and wood

It boasts a structure of 8,000 square meters organized according to the principles of "Just in time" production

Diamut and Bavelloni Tools are the Biesse brands that design, manufacture and distribute a complete range of tools for the machining of glass, natural and synthetic stone that can be used on CNC, automatic and semiautomatic machines

Some of our prestigious customers

Cosentino Group Fiam Gruppo Lube Herman Miller Ikea Jeldwen Lago Marmi Fontanelli Nobia Oppein Rimadesio Saint-Gobain Saltoki Tivitec Veneta Cucine Wren Yatchline 1618

Planning for a more Sustainable future

The success of Biesse is also the result of the ability to recognize and evaluate its environmental and social impacts, to establish new collaborations, to involve employees and to build relationships of trust, honesty and integrity with customers and suppliers

Sustainability, therefore, stands at the base of every choice, in order to ensure the company's long-term growth and success

The 17 UN's Sustainable development Goals were adopted by all UN Member States in 2015, as part of the 2030 Agenda for sustainable development

They will guide Biesse's strategy, serving as a guideline to direct our efforts, establish objectives, and involve our partners

Sustainability high-lights for 2023

Workplace safety management system of Biesse S.p.A. and Biesse India private Limited certified according to UNI ISO 45001:2018 standard

Support for social, cultural, artistic and sports initiatives in the community

Biesse India Private Limited has carried out several educational projects supporting children and teenagers

100% of electricity purchased from renewable sources with guarantees of origin for the Group's Italian companies

16,500 m2 of photovoltaic panels installed

Environmental management system of HSD S.p.A., Biesse S.p.A. and Biesse India Private Limited certified according to UNI ISO 14001:2015 standard

95% of purchases from local suppliers, as far as manufacturing plants in Italy and India are concerned

People as key differentiator

Change Management Program

To.Get.There: the Biesse Transformation Process to nurture the urgency of change, improving adaptability and never-ending learning capabilities

Talent Strategy

  • Align employees on goals and strategy: Share strategic objectives and align rewarding policy
  • Facilitate Change Management: Support organizational culture and values
  • Enhance cross-functional collaboration: improve operational efficiency

Enhance leadership and communication

Increase employee engagement and create awareness

Improve knowledge sharing and targets alignment

A history of growth

Business Plan 2021-2023 successfully completed despite economic turmoil (2)

(1) 2023e data preliminary

(2) Plan presented in 2021 and available on https://www.biessegroup.com/en/biesse_over_the_years/three_years_plan

CAGR

Strong resilience in the uncertainty

  • In the period 2021-2023 (post-pandemic) we reached a CAGR 10,7%, growing compared to prepandemic period
  • From 2020 to 2023 we generated positive cash flow, with a balance of 43 million euros after dividends payment

Markets revenues

Revenues by geographical area 2020 – 2023 (€/mln – Incidence on Total)

People distribution (without temporary workers)

Strategic Business Plan 2024 -2026 Guidelines

Macrotrends: uncertainty is the new certainty

Complexity as the new World paradigm

The impact of complexity

  • Volatility: things change rapidly and unpredictably
  • Uncertainty: challenging to predict future outcomes with precision
  • Ambiguity: multiple interpretations or unclear situations

Nine ways in which the world is complex

    1. Interconnected Systems: Globalization & Regionalization
    1. Technological Advancements: Automation & AI
    1. Cultural Diversity
    1. Economic Interdependencies
    1. Environmental Factors: Climate change
    1. Political Dynamics: Geopolitical tensions, international relations

Requires adaptability and proactive strategies

Need for strategic flexibility and resilience in decision-making

Importance of clarity and strategic communication in navigating complex scenarios

7. Information Overload

    1. Social Dynamics: Growing and Ageing Population
    1. Health Challenges: Global pandemics, emerging diseases and healthcare disparities

Trends shaping our Industry

Machinery Companies are facing great challenges in coming years

The Machine Tools manufacturers market

Machine tools market production 1980 – 2022 (€/bln)

Expected slowdown in 2023-2025 due to global economic uncertainty

Source: KPMG elaboration on Machine Tool Builders' Association (VDW), CECIMO & Oxford Economics – Market Forecast

Biesse's reference Market

Biesse reference machinery market 2022 – 2026e (€/bln, CAGR) – Machines Sales excluding services & after-sales

  • Expected Markets slowdown in 2024e after post-Covid recovery
  • Woodworking machinery strongly affected by market slowdown in 2024e and 2025e
  • Glass, Stone, Other Materials will experience a steady growth, especially glass working
  • In long term view (2030) Glass, Stone and Other Materials working machinery markets will value more than woodworking

Business Plan 2024-2026 strategic objectives

Creating a Company able to overpass the complexity, secure revenues and profit

STRATEGIC OBJECTIVE

Building the Leader in Multi-Materiality, Stabilizing Turnover to enable future growth

Biesse Objectives for 2024-2026 Plan

  • Focus on Key markets for long-term sustainable growth
  • Solid decentralized international organization which is centrally governed
  • Multi-regional Supply Chain
  • Established Multi–Material sales organization
  • Segmented machine product portfolio with an extended coverage
  • Development of Integrated Lines and Components business for additional value creation

Best organization structure and the right talents in a complex environment

Strategy for Multi-Materiality leadership

2024-2026 Plan will enable the growth for the future years

Complete portfolio toward
1
Multi-Materiality
Extend product portfolio in Lines, Machines & components
Redesign products according to new Brand and Product Strategy
Full integration of product portfolio in Stone, Glass
and other materials (post M&A)
Re-design Biesse
2
Experience
Building a combinable and scalable Brand Experience model
Evolve our Business to a data drive approach
Geographical Focus
3
Strengthen markets Organization to expand in key geographies
Boost services through new Customer Care 360°
Improve efficiency and
4
Supply Chain Evolution
Footprint specialization through HUBS by materials
Increase efficiency in Extended Supply Chain
5
Sustainability & People
Fair, respectful and responsible approach to Environment
and community
People as critical factor for strategy success

Complete portfolio | Extend our offering 1 2 3 4 5

Portfolio completion and integration will enable future growth

  • A dedicated global organization to support Markets & Services dedicated network in the markets
  • A new dedicated Brand to provide a clear identity and value
  • A new Software Architecture to simplify customer experience
  • Defend market share and positioning among leaders of Biesse Wood
  • Develop Biesse Glass product portfolio, combining current Biesse Portfolio with Forvet & Bavelloni's portfolio
  • Consolidate Biesse Stone (with GMM) leading position through clear geographical strategy
  • Explore additional opportunities in other materials (Composite, Plastics, Light Alloy, etc)
  • Secure and develop Parts business through Customer Care
  • Electrospindles expansion in most valuable material segments (Wood & Metal)
  • Develop Biesse Tool's product portfolio
  • Expand markets share in high potential markets through Biesse network in the countries

Complete portfolio | Re-design Products 1 2 3 4 5

Introducing the "One Company" to the market with the Restyling Project

  • Integrate the new Brand Architecture into the whole Biesse Machines Product portfolio
  • Innovate product naming rules to set new clear standard for the market
  • Update the Machines Product Catalogue
  • Develop and sell with the machine dedicated service packages related to each machine

Complete portfolio | Portfolio integration with GMM Group 1 2 3 4 5

GMM is leader in stone cutting & processing

Integration guidelines Complete GMM product portfolio with Biesse products

Bavelloni is among leaders in flat glass edgebanding

Integration guidelines Combine product portfolios to complete the offering

Techni Waterjet is growing in Metal cutting through Waterjet worldwide

Integration guidelines Explore additional growth opportunities

Strategic Business Plan 2024-2026

Biesse Experience Hub roll-out plan

Renovate an integrated global network of showrooms

We will build a significant and memorable brand experience that allows the Biesse identity to be manifested across the main touchpoints (venues, showrooms, factories, exhibitions,…), elevating the Brand equity and making our Biesse Showroom become an experiential multi-material hub

Geographies | Expand in key geographies through Regional Model 1 2 3 4 5

Increasing the size of the Countries and looking at new growing markets

  • Consolidate leading positioning in North America
  • Expand Market Share in Central & South America

  • Consolidate leading positioning in West Europe

  • Expand market share in high growth market (Est Europe)
  • Defend Italy baseline

  • Expand market coverage and growth in high potential markets

  • Develop multi-material penetration

Geographies | Improve Customer Lifetime value through Customer Care 1 2 3 4 5

  • Provides consistency in customer centric "end to end" approach across all markets
  • Delivers a best-in-class customer experience by maximizing efficiency and business simplicity
  • Provides greater efficiency on Customer claim management
  • Strengthens the markets and increase services revenues
  • Represents a key requirement for organizational sustainability and roadmap for future growth

Supply Chain | HUBS specialization 1 2 3 4 5

Evolution of the global manufacturing and sourcing footprint to guarantee sustained competitive advantage aligned to multi-material strategy and regional model

Supply Chain | Boost Efficiency 1 2 3 4 5

Evolve Supply Chain towards a more effective industrial model

Key actions

New market conditions require a different approach in managing procurement and sourcing processes, particularly a rationalization of the global supplier base

Rationalize supplier base and inbound logistics to reduce cost incidence and achieve our goals toward sustainability

Volatile market conditions and more complex competitive scenario require higher flexibility in operations

Logistics in the post-pandemic world is become extremely critical and fragile. Central coordination considering is becoming a key success factor to control costs and delivery time

Embed versatility in our Supply Chain

Secure outbound logistics through a worldwide organization with local logistics hubs

Sustainability | Biesse responsible approach 1 2 3 4 5

Three streams to help us to develop our vision

Strategic Business Plan 2024 -2026 Figures

Targets We settled achievable targets despite context complexity

Net Revenues Cost of good sold 830 - 880 < 41% Net Financial Position Positive Net Revenues Target 2026e (€/mln) Target COGS incidence on Net Sales in 2026e Target Net Financial Position at 2026e 2026e Target Range 9 - 10% EBITDA Margin 2026e Target Range €/mln 75 - 90 EBITDA

Key financials – Profit & Loss

Net revenues (€/mln)

Steady growth despite market slowdown

EBITDA & EBITDA margin (€/mln; % on net sales)

Maintain profitability in the uncertainty

EBIT Adj. (2) & EBIT Adj. margin (€/mln; % on net sales) Maintain profitability in the uncertainty

Key financials – Balance Sheet

Net Financial Position (€/mln) CAPEX (€/mln; % on net sales)

Ambitious Capex plan to evolve our operating model

Annex

Stock performance & consensus

2022 2023 2024

Buy
Recommendation unchanged
Share price: EUR 12.10
closing price as of 21/12/2023
Target price: EUR 16.00
from Target Price: EUR 14.00

Strategic Business Plan 2024-2026 42

Shareholder distribution

Biesse Board of Directors

  • Giancarlo Selci (Founder President)
  • Roberto Selci (C.E.O.)
  • Massimo Potenza (co C.E.O.)
  • Alessandra Baronciani
  • Rossella Schiavini
  • Federica Ricceri
  • Ferruccio Borsani

Strategic Business Plan 2024-2026 04 – Annex 43

Source: Reuters – February 2024

Disclaimer

This document contains forward-looking information, including references that are not solely related to historical data or current events and, therefore, as such, uncertain. Forward-looking information is based on various assumptions, expectations, projections, and forecast data related to future events and is subject to multiple uncertainties and other factors beyond the control of Biesse and/or the Group. There are many factors that can generate results and trends that are significantly different from the contents, implicit or explicit, of the forecast information, and therefore such information is not a reliable indication about future performance. Biesse assumes no obligation to publicly update or revise forward-looking information either as a result of new information, future events, or for other reasons, unless required by applicable regulations. Future results could differ even significantly from what is expressed or inferable from this communication in relation to a plurality of factors including, for illustration purposes only: trends in the machinery market, commodity price developments, trends in the machinery market; general macroeconomic conditions; geopolitical factors; and developments in the regulatory framework. Furthermore, reference to past performance of the Company or Group should not be taken as an indication of future performance.

Alternative performance indicators

Management uses some performance indicators, which are not identified as accounting measures under the IFRS (non-GAAP measures), to better assess Biesse's performance. The criterion applied by Biesse to set these indicators might not be the same as that adopted by other groups, and the indicators might not be comparable with those set by the latter. These performance indicators, which were set in compliance with the Guidelines on performance indicators issued by ESMA/2015/1415 and adopted by CONSOB with its communication No. 92543 of 3 December 2015, refer to performance in the accounting period covered by this Business Plan and the previous years used for comparison. Performance indicators are to be regarded as complementary to and not a substitute for financial data prepared in accordance with IFRS. Hereafter is a description of the main indicators adopted.

Value Added

This indicator is defined as the Profit (Loss) for the year before income taxes, finance income and expense, exchange rate gains and losses, amortisation of intangible assets, depreciation of property, plant and equipment, impairment losses on fixed assets, allocations to provisions for risks and charges, costs and revenues arising from transactions that Management considers as non-recurring relative to Biesse's ordinary operations, as well as personnel expense.

Disclaimer

Adjusted EBITDA (Adjusted Earnings Before Interest, Taxes, Depreciation and Amortisation)

This indicator is defined as the Profit (Loss) for the period before income taxes, finance income and expense, exchange rate gains and losses, amortisation of intangible assets, depreciation of property, plant and equipment, impairment losses on fixed assets, allocations to provisions for risks and charges, as well as costs and revenues arising from transactions that Management considers as non-recurring relative to Biesse's ordinary operations.

Operating Profit or EBIT (Earnings Before Interest and Taxes)

This indicator is defined as Profit (Loss) for the year before income taxes, financial income and expenses, and foreign exchange losses and gains.

Net Operating Working Capital

This indicator is calculated as the total of Inventories, Trade receivables and Contract assets, net of Trade payables and Contract liabilities.

Net Working Capital

This indicator is calculated as the total of Net Operating Working Capital and other Current Assets and Liabilities, including Provisions for short-term risks and charges.

Net Invested Capital

This indicator represents the total of Current and Non-Current Assets, excluding financial assets, net of Current and Non-Current Liabilities, excluding financial liabilities.

Net financial position

This indicator is calculated in compliance with the provisions contained in Communication No. 5/21 of 29 April 2021 issued by Consob, which refers to the ESMA Recommendations of 4 March 2021.

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