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Brembo

Earnings Release Nov 9, 2022

4472_rns_2022-11-09_9734e1ce-9fce-4b51-a583-33929706c38a.pdf

Earnings Release

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Stezzano (BG), 9 November 2022

BREMBO: SHARP REVENUE GROWTH TO €2,728.2 MILLION FOR 9M 2022, +33.6% COMPARED TO 2021; EBITDA UP BY 26.4%; NET PROFIT AT +39.2%

Compared to 30 September 2021:

  • Revenues at €2,728.2 million (+33.6%): +23.7% on a like-for-like exchange rate and consolidation basis
  • EBITDA at €482.3 million (EBITDA margin: 17.7%); EBIT at €303.1 million (EBIT margin: 11.1%)
  • Net investments for the period amounted to €210.8 million
  • Net financial debt at €630.7 million (€405.6 million prior to the application of IFRS 16), up €147.4 million compared to 30 September 2021
(€ million) 2022 2021 Change
Revenue 2,728.2 2,041.8 +33.6%
EBITDA 482.3 381.7 +26.4%
% of sales 17.7% 18.7%
EBIT 303.1 224.1 +35.3%
% of sales 11.1% 11.0%
Pre-tax profit 312.4 223.5 +39.8%
% of sales 11.4% 10.9%
Net profit 234.8 168.7 +39.2%
% of sales 8.6% 8.3%
30.09.22 30.09.21 Change
Net financial 630.7 483.3 +147.4
debt
Net financial debt
excluding IFRS 16
405.6 277.5 +128.1

Brembo Chairman Matteo Tiraboschi stated: "The third quarter of 2022 closed very well for Brembo. In a persistently difficult macroeconomic scenario, the Company continued to record sharp growth in all geographical areas and segments of reference. Brembo's revenues for the first nine months of the year neared the 2021 FY amount. Our strategies remain focused on Brembo's medium and longterm development. This has led to the recent formation of Brembo Ventures, the Company's venture capital unit specialising in more focused investments on technology startups that are able to accelerate the innovation of our solutions. Looking to the future, the very uncertain context which we are facing requires a necessary degree of caution. However, we are confident that Brembo's capital and financial solidity will enable us to best face the challenges ahead."

Results at 30 September 2022:

Results at 30 September 2022

Brembo's Board of Directors, chaired by Matteo Tiraboschi, met today and approved the Group's results at 30 September 2022.

In the reporting period, net consolidated revenues amounted to €2,728.2 million, up 33.6% (+27.5% on a like-for-like exchange rate basis) compared to the first nine months of the previous year.

Following the acquisition of the Spanish J.Juan Group, effective 1 November 2021, the consolidation scope changed; on a like-for-like consolidation basis, the increase was 29.8%. On a like-for-like exchange rate and consolidation basis, revenues rose by 23.7% compared to the same period of the previous year.

In the reporting period, the Group reported a very positive performance across all sectors in which it operates: the car segment rose by 33.3%, motorbike applications by 49.9% (+17.5% on a like-for-like consolidation basis), applications for commercial vehicles by 20.4% and those for racing vehicles by 28.3% compared to the first nine months of 2021.

At geographical level, sales rose 14.1% in Italy, 35.2% in Germany, 17.8% in France and 0.6% in the United Kingdom (+0.3% on a like-for-like exchange rate basis).

The North American market (USA, Mexico and Canada) grew by 53.0% (+38.0% on a like-for-like exchange rate basis) and the South American market (Brazil and Argentina) increased by 60.4% (+38.7% on a like-for-like exchange rate basis).

India grew by 44.7% (+35.4% on a like-for-like exchange rate basis) and China by 36.1% (+24.3% on a like-for-like exchange rate basis), while Japan decreased by 12.3% (-13.3% on a like-for-like exchange rate basis).

At 30 September 2022, the cost of sales and other net operating costs amounted to €1,807.9 million, with a 66.3% ratio to sales, up in percentage terms compared to 63.4% for the same period of the previous year (€1,294.8 million).

Personnel expenses amounted to €451.7 million, with a 16.6% ratio to sales, decreasing compared to the same period of the previous year (18.4% of sales, equal to €376.6 million). At 30 September 2022, workforce numbered 12,897, compared to 12,225 at 31 December 2021 and 11,539 at 30 September 2021.

EBITDA amounted to €482.3 million (EBITDA margin: 17.7%) at 30 September 2022 compared to €381.7 million (EBITDA margin: 18.7%) for the same period of 2021. EBIT amounted to €303.1 million (EBIT margin: 11.1%) compared to €224.1 million (EBIT margin: 11.0%) for the same period of 2021.

Net interest income for the period amounted to €1.4 million (net interest expense of €4.5 million at 30 September 2021) and included interest expense amounting to €9.6 million (€8.0 million at 30 September 2021) and net exchange gains of €11.0 million (€3.4 million at 30 September 2021). Income from investments was €7.8 million compared to €4.0 million at 30 September 2021.

Pre-tax profit was €312.4 million compared to €223.5 million at 30 September 2021. Based on the tax rates applicable under current tax regulations in force in each country, estimated taxes amounted to €76.7 million (€54.6 million at 30 September 2021), with a tax rate of 24.6% compared to 24.4% for the same period of the previous year.

The reporting period ended with a net profit of €234.8 million, up 39.2% compared to the same period of the previous year.

Net financial debt at 30 September 2022 amounted to €630.7 million, up €147.4 million compared to 30 September 2021. Excluding the impact of IFRS 16, net financial debt would have been €405.6 million, up €128.1 million compared to 30 September 2021.

Foreseeable Evolution

Our orders backlog for the coming months remains robust at global level. Barring extraordinary changes in the geopolitical situation and the macro-economic context, Brembo expects a 30% growth in revenues for FY 2022 compared to 2021 — an improvement on previous projections — and margins in line with the first nine months of 2022.

The manager in charge of the Company's financial reports Andrea Pazzi, declares, pursuant to paragraph 2 of Article 154-bis of Italy's Consolidated Law on Finance, that the accounting information contained in this press release corresponds to the documented results, books and accounting records.

Annexed hereto are the unaudited Statement of Income, the Statement of Financial Position and the Statement of Cash Flows.

About Brembo S.p.A.

Brembo S.p.A. is the world leader and acknowledged innovator of the brake disc technology for automotive vehicles. Brembo supplies high performance brake systems for the most important manufacturers of cars, commercial vehicles and motorbikes worldwide, as well as clutches and other components for racing. Brembo is also a leader in the racing sector and has won more than 500 championships. Today the company operates in 15 countries on 3 continents, with 29 production and business sites, and a pool of over 12,200 employees, about 10% of whom are engineers and product specialists active in R&D. 2021 turnover was €2,777.6 million (31.12.2021). Brembo is the owner of the Brembo, AP, AP Racing, Breco, Bybre, J.Juan, Marchesini and SBS Friction brands.

For information:

Laura Panseri Roberto Cattaneo
Head of Investor Relations Chief Communication Officer
Ph. +39 035 605 2145 Ph. +39 035 605 2347
e-mail: [email protected] e-mail: [email protected]
www.brembo.com Daniele Zibetti
Corporate Media Relations
Ph. +39 035 605 3138
e-mail: [email protected]
www.brembo.com

CONSOLIDATED STATEMENT OF INCOME

(euro million) 30.09.2022 30.09.2021 Change % Q3 '22 Q3 '21 Change %
Revenue from contracts with customers 2,728.2 2,041.8 686.5 33.6% 981.8 681.0 300.8 44.2%
Other revenues and income 19.3 17.6 1.7 9.5% 5.4 7.3 (1.9) -25.6%
Costs for capitalised internal works 16.8 16.3 0.6 3.4% 5.5 4.7 0.8 16.2%
Raw materials, consumables and goods (1,317.7) (944.1) (373.6) 39.6% (484.3) (335.3) (149.0) 44.5%
Income (expenses) from non-financial investments 13.7 11.3 2.3 20.5% 4.5 3.7 0.8 22.5%
Other operating costs (526.3) (384.6) (141.7) 36.8% (185.9) (127.6) (58.3) 45.7%
Personnel expenses (451.7) (376.6) (75.1) 19.9% (149.9) (122.3) (27.7) 22.6%
GROSS OPERATING INCOME 482.3 381.7 100.7 26.4% 177.0 111.4 65.5 58.8%
% of revenue from contracts with customer 17.7% 18.7% 18.0% 16.4%
Depreciation, amortisation and impairment losses (179.2) (157.6) (21.6) 13.7% (61.4) (53.2) (8.2) 15.5%
NET OPERATING INCOME 303.1 224.1 79.0 35.3% 115.6 58.3 57.3 98.3%
% of revenue from contracts with customer 11.1% 11.0% 11.8% 8.6%
Net interest income (expense) 1.4 (4.5) 6.0 -131.4% (1.5) (3.1) 1.6 -50.7%
Interest income (expense) from investments 7.8 4.0 3.9 97.2% 0.0 0.1 0.0 -50.0%
RESULT BEFORE TAXES 312.4 223.5 88.9 39.8% 114.1 55.3 58.8 106.4%
% of revenue from contracts with customer 11.4% 10.9% 11.6% 8.1%
Taxes (76.7) (54.6) (22.1) 40.5% (27.8) (13.3) (14.5) 109.2%
Result from discontinued operations (0.3) (0.1) (0.2) 130.8% (0.1) 0.0 (0.1) 408.0%
RESULT BEFORE MINORITY INTERESTS 235.4 168.8 66.6 39.5% 86.2 42.0 44.2 105.4%
% of revenue from contracts with customer 8.6% 8.3% 8.8% 6.2%
Minority interests (0.5) (0.1) (0.4) 397.2% (0.3) (0.3) (0.1) 25.7%
NET RESULT FOR THE PERIOD 234.8 168.7 66.2 39.2% 85.9 41.7 44.2 105.9%
% of revenue from contracts with customer 8.6% 8.3% 8.7% 6.1%
BASIC/DILUTED EARNINGS PER SHARE (euro) 0.73 0.52 0.27 0.13

CONSOLIDATED STATEMENT OF FINANCIAL POSITION

(euro million) A
30.09.2022
B
31.12.2021
A-B
Change
ASSETS
NON-CURRENT ASSETS
Property, plant, equipment and other equipment 1,130.7 1,047.3 83.4
Right of use assets 224.8 227.5 (2.7)
Development costs 103.3 101.1 2.1
Goodwill and other indefinite useful life assets 128.6 118.8 9.8
Other intangible assets 75.5 77.4 (1.9)
Shareholding valued using the equity method 58.8 45.1 13.7
Other financial assets (including investments in other companies and derivatives) 241.6 320.3 (78.6)
Receivables and other non-current assets 24.0 23.2 0.8
Deferred tax assets 67.4 71.6 (4.2)
TOTAL NON-CURRENT ASSETS 2,054.7 2,032.3 22.4
CURRENT ASSETS
Inventories 635.9 482.9 153.0
Trade receivables 752.0 468.2 283.8
Other receivables and current assets 129.7 136.2 (6.5)
Current financial assets and derivatives 34.2 5.6 28.6
Cash and cash equivalents 286.8 557.5 (270.7)
TOTAL CURRENT ASSETS 1,838.5 1,650.4 188.1
ASSETS FROM DISCONTINUED OPERATIONS 0.5 0.7 (0.2)
TOTAL ASSETS 3,893.6 3,683.3 210.3
EQUITY AND LIABILITIES
GROUP EQUITY
Share capital 34.7 34.7 0.0
Other reserves 249.9 124.1 125.9
Retained earnings/(losses) 1,389.8 1,388.2 1.6
Net result for the period 234.8 215.5 19.3
TOTAL GROUP EQUITY 1,909.3 1,762.6 146.7
TOTAL MINORITY INTERESTS 34.3 33.5 0.7
TOTAL EQUITY 1,943.6 1,796.1 147.5
NON-CURRENT LIABILITIES
Non-current payables to banks 471.3 516.2 (44.9)
Long-term lease liabilities 199.3 202.3 (3.0)
Other non-current financial payables and derivatives 1.3 3.1 (1.8)
Other non-current liabilities 7.0 2.0 4.9
Non-current provisions 22.1 45.0 (22.9)
Provisions for employee benefits 18.6 24.0 (5.4)
Deferred tax liabilities 42.8 38.2 4.6
TOTAL NON-CURRENT LIABILITIES 762.4 830.8 (68.4)
CURRENT LIABILITIES
Current payables to banks 250.6 225.3 25.3
Short-term lease liabilities 25.8 24.2 1.5
Other current financial payables and derivatives 3.4 3.8 (0.4)
Trade payables 705.4 590.8 114.6
Tax payables 20.6 13.0 7.6
Current provisions 0.4 1.0 (0.6)
Other current liabilities 181.4 198.2 (16.8)
TOTAL CURRENT LIABILITIES 1,187.5 1,056.3 131.2
LIABILITIES FROM DISCONTINUED OPERATIONS 0.1 0.1 0.0
TOTAL LIABILITIES 1,950.0 1,887.2 62.8
TOTAL EQUITY AND LIABILITIES 3,893.6 3,683.3 210.3

NET SALES BREAKDOWN BY GEOGRAPHICAL AREA AND BY APPLICATION

(euro million) 30.09.2022 % 30.09.2021 % Change % Q3 '22 % Q3 '21 % Change %
GEOGRAPHICAL AREA
Italy 271.0 9.9% 237.6 11.7% 33.4 14.1% 81.6 8.3% 74.1 10.9% 7.5 10.1%
Germany 506.4 18.6% 374.4 18.3% 131.9 35.2% 179.7 18.3% 118.2 17.4% 61.6 52.1%
France 85.7 3.1% 72.7 3.6% 13.0 17.8% 33.7 3.4% 25.5 3.7% 8.2 32.1%
United Kingdom 135.8 5.0% 134.9 6.6% 0.9 0.6% 43.3 4.4% 39.1 5.7% 4.2 10.7%
Other European countries 333.4 12.2% 256.7 12.6% 76.7 29.9% 113.7 11.6% 89.5 13.1% 24.2 27.0%
India 96.8 3.5% 66.9 3.3% 29.9 44.7% 35.8 3.6% 20.3 3.0% 15.5 76.5%
China 417.4 15.3% 306.7 15.0% 110.7 36.1% 164.1 16.7% 103.3 15.2% 60.8 58.8%
Japan 18.3 0.7% 20.9 1.0% (2.6) -12.3% 6.6 0.7% 5.2 0.8% 1.5 27.9%
Other Asian Countries 40.8 1.5% 33.7 1.7% 7.1 21.1% 14.4 1.5% 11.5 1.7% 2.9 25.2%
South America (Argentina and Brazil) 47.2 1.7% 29.4 1.4% 17.8 60.4% 19.7 2.0% 10.4 1.5% 9.2 88.4%
North America (USA, Mexico & Canada) 754.0 27.7% 492.8 24.1% 261.3 53.0% 282.2 28.8% 177.8 26.1% 104.4 58.7%
Other Countries 21.4 0.8% 15.1 0.7% 6.3 42.0% 7.0 0.7% 6.1 0.9% 0.9 15.3%
Total 2,728.2 100.0% 2,041.8 100.0% 686.5 33.6% 981.8 100.0% 681.0 100.0% 300.8 44.2%
(euro million) 30.09.2022 % 30.09.2021 % Change % Q3 '22 % Q3 '21 % Change %
Total 2,728.2 100.0% 2,041.8 100.0% 686.5 33.6% 981.8 100.0% 681.0 100.0% 300.8 44.2%
Miscellaneous 0.2 0.0% 0.0 0.0% 0.2 2544.4% 0.1 0.0% (0.2) 0.0% 0.3 -147.4%
Racing 125.1 4.6% 97.5 4.8% 27.6 28.3% 42.6 4.3% 31.1 4.6% 11.5 37.0%
Commercial Vehicle 266.2 9.8% 221.1 10.8% 45.1 20.4% 92.1 9.4% 72.7 10.7% 19.4 26.6%
Motorbike 362.4 13.3% 241.7 11.8% 120.7 49.9% 124.0 12.6% 76.5 11.2% 47.5 62.1%
Passenger Car 1,974.2 72.3% 1,481.4 72.6% 492.8 33.3% 723.0 73.7% 500.8 73.5% 222.2 44.4%
APPLICATION

MAIN RATIOS

30.09.2018 30.09.2019 30.09.2020 30.09.2021 30.09.2022
Net operating income/Revenue from contract with customers 13.3% 12.6% 7.1% 11.0% 11.1%
Result before taxes/Revenue from contract with customers 12.8% 12.0% 5.9% 10.9% 11.4%
Net investments/Revenue from contract with customers 9.2% 7.7% 7.2% 7.4% 7.7%
Net Financial debt/Equity 20.4% 31.1% 36.3% 29.0% 32.4%
Adjusted net interest expense(*)/Revenue from contract with customers 0.4% 0.6% 0.7% 0.4% 0.4%
Adjusted net interest expense(*)/Net operating income 2.7% 4.5% 9.3% 3.6% 3.2%
ROI 23.6% 18.5% 9.3% 13.6% 14.2%
ROE 22.6% 17.0% 9.2% 14.1% 14.5%

Note:

ROI: Net operating income rolling 12 months/Net invested capital.

ROE: Result before minority interests rolling 12 months (net of Result from discontinued operations)/Equity.

(*) This item does not include exchange gains and losses.

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