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Landi Renzo

Earnings Release Nov 13, 2023

4295_10-q_2023-11-13_650776e8-138e-4c7a-b3cc-c06ed0c5588c.pdf

Earnings Release

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Informazione
Regolamentata n.
0915-35-2023
Data/Ora Inizio
Diffusione
13 Novembre 2023
21:31:51
Euronext Star Milan
Societa' : LANDI RENZO
Identificativo
Informazione
Regolamentata
: 183317
Nome utilizzatore : LANDIN03 - Cilloni
Tipologia : REGEM
Data/Ora Ricezione : 13 Novembre 2023 21:31:50
Data/Ora Inizio
Diffusione
: 13 Novembre 2023 21:31:51
Oggetto : 2023 PR Financial Results as of 30 september
Testo del comunicato

Vedi allegato.

Landi Renzo: Board of Directors approves financial results as of September 30, 2023

Consolidated revenues increased, driven by the Green Transportation sector, which reported better than expected results in the last quarter, both in terms of turnover and margins.

The positive profitability performance continued in the third quarter, thus confirming the improvement trend reported in the previous quarter.

Significant investments in highly specialised resources confirm the Group's strong commitment to R&D activities for new products and solutions, especially for hydrogen and biomethane mobility and for the Heavy-Duty market.

  • Consolidated revenues were equal to €221.1 million, up (+2.2%) from €216.4 million in the same period of the previous year.
  • Adjusted EBITDA amounted to €4.6 million, compared to €8.7 million as of September 30, 2022; in the third quarter of 2023, adjusted EBITDA was positive and amounted to €0.7 million, improving compared to negative €1.0 million as of March 31, 2023, thus confirming the positive trend that had already been observed in the second quarter of the year.
  • In the first nine months of 2023, Green Transportation sector turnover exceeded expectations, reporting revenues equal to €155.0 million, up €13.8 million (+9.8%) compared to the same period of the previous year. From the third quarter of 2023 onwards, there was a marked trend reversal in terms of margins. Compared to the first half of 2023, which ended with an Adjusted EBITDA amounting to €0.2 million, the first nine months of 2023 improved significantly, with an Adjusted EBITDA of €1.3 million, €1.2 million of which was achieved in the third quarter of 2023 alone.
  • Clean Tech Solutions sector revenues amounted to €66.1 million, down by €9.0 million compared to the first nine months of 2022; adjusted EBITDA amounted to €3.2 million, decreasing from the same period of the previous year (€4.3 million). Segment's performance, which was below expectations, is mainly due to the postponement of some major orders planned for 2023 to the following financial year.
  • Negative EBITDA amounted to €1.1 million, decreasing from the same period of the previous year (€7.1 million), after accounting for non-recurring costs of €5.7 million.
  • Net Result was negative and equal to €28.6 million (after depreciation of deferred tax assets amounting to €5.9 million), compared to negative net result amounting to €9.9 million as of September 30, 2022.
  • Group Net Financial Position amounted to €114.4 million (€92.3 million as of December 31, 2022); as of September 30, 2023, adjusted Net Financial Position amounted to €100.8 million.

Cavriago (RE), November 13, 2023 - The Board of Directors of Landi Renzo S.p.A., chaired by Stefano Landi, met today and approved the Company's quarterly Financial Statements as of September 30, 2023.

"The recent completion of the management change, which saw Annalisa Stupenengo taking over as CEO of Safe&Cec, Safe and Idro Meccanica, as well as of the Landi Renzo Group, and taking full control of all Company's management powers, has enabled us to embark on a key strategic and operational streamlining process. After an early year that was influenced by unfavourable business dynamics, the results show that the Group is now set on a recovery and further growth path. Our current management structure, together with the strong investments made in highly specialised assets, provide the Group with the best conditions to boost its development and strengthen its positioning within the reference markets," said Stefano Landi, Chairman of Landi Renzo S.p.A.

Annalisa Stupenengo, CEO of Landi Renzo S.p.A. added: "Results of the past nine months highlight a positive trend in terms of revenues as well as of margins, especially in the last quarter. The performance of the Green Transportation segment was quite significant, as it grew above expectations and showed positive profitability results. Clean Tech Solutions segment was impacted by the shift of some major orders scheduled for 2023 to next financial year, reporting results that were not in line with expectations, although they should improve as early as the fourth quarter of this year.

The strengthening measures implemented by the Company will enable us to continue on a growthoriented path both in sustainable mobility, particularly with regards to Mid&Heavy Duty vehicles, and in the infrastructure segment for natural gas, biomethane and hydrogen."

In the third quarter of 2023, global economy showed evidence of a slowdown due to the persistence of strong geopolitical tensions and the continue monetary tightening, particularly by the US Federal Reserve (FED) and the European Central Bank (ECB), which have kept interest rates high with the aim to hinder sticky inflation.

As for the Eurozone, forecasts show deteriorating growth prospects in the short term, while economy should gradually return to a moderate expansion in the medium term as demand, both domestic and external, recovers.

The economic scenarios have also bolstered awareness among world governments about the pressing need to accelerate all supportive and reinforcing policies concerning energy transition and sustainable mobility, not only as key focal points to mitigate climate change and global warming, but also as a source of economic and social improvement by creating new jobs.

In this scenario, the growing importance of hydrogen, biomethane and natural gas as energy resources and as possible ways of ensuring greater environmental sustainability are well suited to Landi Renzo Group's 'green' mission, which aims to strengthen its role as a leading global player in the energy transition value chain.

Landi Renzo Group's entire production is aimed at offering, on the one hand, technological solutions for the infrastructures involved in the exploitation of natural gas, biomethane and hydrogen, and, on the other hand, technologies for the transformation of mobility towards more sustainable models or more

www.landirenzogroup.com

generally aimed at decarbonising passenger and cargo transport. Indeed, gas in its different forms, biomethane and hydrogen are energy sources that can reduce emissions compared to traditional sources, with different levels of market penetration depending on geography and type of application.

In the first nine months of 2023, the Group managed to achieve revenue growth, notwithstanding an unfavourable macroeconomic scenario that impacted profitability, overall resulting in a performance that was below expectations. In this context, however, it should be noted that the positive trend reported in the second quarter of 2023 in terms of operating margins also continued throughout the third quarter. Such growth, which was even more marked when comparing the profitability levels of the third quarter with those of the first three months of the year, was driven both by the increase in turnover and by the results achieved in the negotiation phase of the procurement agreements for raw materials, consumables, and goods.

Key Consolidated results as of September 30, 2023

As of September 30, 2023, Landi Renzo Group reported revenues equal to €221.1 million (€216.4 million as of September 30, 2022), up 2.2% compared to the first nine months of 2022.

Adjusted EBITDA as of September 30, 2023 was equal to €4.6 million, compared to €8.7 million in the same period of 2022. This trend is due to an unfavourable sales mix in the Green Transportation sector, with a greater share of sales in the OEM - Passenger car channel, lower volumes in the Clean Tech Solutions sector and higher fixed costs needed to strengthen the operating structure, especially with effects on staff costs. However, these were partly offset by a significant increase in industrial margins in the last few months on the OEM - Mid&Heavy Duty channel.

It should be stressed that the improvement trend in Adjusted EBITDA (positive and amounting to €0.7 million) has continued in the third quarter, particularly if compared to the first quarter of the year, which ended with a negative Adjusted result of €1.0 million.

EBITDA was negative and amounted to €1.1 million (positive and equal to €7.1 million as of September 30, 2022), including non-recurring costs equal to €5.7 million.

EBIT for the period was negative and amounted to €13.9 million (negative and equal to €6.0 million as of September 30, 2022) due to amortization and depreciation of €12.8 million (€13.1 million as of September 30, 2022), of which €2.6 million were due to the application of IFRS 16 - Leases, in line with September 30, 2022.

Total financial expenses (interest income, interest expense, and exchange rates effects) amounted to €9.1 million (€3.4 million as of September 30, 2022) and included negative exchange rate effects amounting to €1.6 million (positive and amounting to €1.1 million as of September 30, 2022). Financial expenses alone, amounting to €8.3 million, were up compared to the same period of the previous year (€5.5 million) and are directly linked to rising interest rates and higher conditions on bank debt (compared to 2022, which was characterized by lower interest rates, or even negative in the first half of the year).

In the first nine months of 2023 Group's EBT was negative and amounted to €23.0 million (negative and

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equal to €8.9 million as of September 30, 2022).

Group and third-party's Net Result as of September 30, 2023, after a write-down on the recoverability of deferred tax assets in Q2 2023, equal to €5.9 million, reported a €28.6 million loss, compared to a loss equal to €9.9 million as of September 30, 2022.

Net Financial Position as of September 30, 2023, was equal to €114.4 million (€92.3 million as of December 31, 2022). Adjusted Net Financial Position, excluding the application of IFRS 16 – Leases, the fair value of derivative financial instruments, and the residual debt for Put/Call shares of Metatron Control System, amounted to €100.8 million, of which €85.9 million related to the Green Transportation segment and €14.9 million related to the Clean Tech Solutions segment.

Performance of the "Green Transportation" operating sector

Revenues of Green Transportation sector as of September 30, 2023, amounted to €155.0 million, with an increase of €13.8 million (+9.8%), driven by rising volumes in the OEM sector.

The Group's sales in the OEM channel amounted to €98.7 million, up €24.6 million compared to September 30, 2022 (+33.2%). This growth was driven by a strong boost of orders for bi-fuel engines and by increased sales of component in the OEM - Mid&Heavy Duty channel.

Sales in the After Market channel, equal to €56.3 million (compared to €67.1 million as of September 30, 2022), are mainly related to orders from distributors and authorised installers, both domestic and foreign, and they reflect the slowdown in sales in some Latam and Eastern European markets.

As for the sales distribution by geographical area in the Green Transportation sector:

  • In Italy, Group's sales as of September 30, 2023 were significantly in line with those of previous year.
  • The rest of Europe (59.2% of total sales) reports an increase by 32.9% compared to the same period of 2022 (48.9%), thanks to increased sales to a major OEM customer.
  • In the American continent, sales amounted to €13.3 million (€22.2 million as of September 30, 2022), recording a 40.1% decline due to the challenging macroeconomic environment, especially in Brazil and Argentina.
  • Markets in Asia and the rest of the World accounted for 20.5% of total turnover and were essentially in line with the first nine months of 2022.

As of September 30, 2023, adjusted EBITDA of the Green Transportation sector, was positive and amounted to €1.3 million (equal to 0.9% of revenues), decreasing from the same period of the previous year (€4.4 million and equal to 3.1% of revenues). This was mainly due to a different sales mix and to the increase in fixed costs necessary to strengthen the structure.

EBITDA was negative and amounted to €3.2 million (positive and equal to €3.0 million as of September

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30, 2022) and included non-recurring costs amounting to €4.6 million.

Performance of the "Clean Tech Solutions" operating segment

In the first nine months of 2023, the Clean Tech Solutions segment reported revenues amounting to €66.1 million, compared to €75.1 million in the same period of last year. This trend is attributable to both the slowdown in production, especially in the third quarter, and the postponement of some major orders planned for 2023 to the following financial year.

Adjusted EBITDA, as of September 30, 2023, amounted to €3.2 million, compared to €4.3 million in the same period of the previous year. This trend is due to shrinking revenues, rising installation costs and the increased impact of non-compressible direct costs.

EBITDA was positive and equal to €2.1 million (€4.1 million as of September 30, 2022), including nonrecurring costs of €1.1 million.

Key performance highlights of Landi Renzo S.p.A. (Parent Company) as of September 30, 2023

In the first nine months of 2023, Landi Renzo S.p.A. reported revenues of €104.5 million, compared to €101.3 million in the same period of the previous year. EBITDA was negative and amounted at €2.5 million (including non-recurring costs in the amount of €3.5 million) compared to positive €3.7 million as of September 30, 2022 (including non-recurring costs in the amount of €1.3 million), while Net Financial Position is negative and equal to €83.6 million, negative and equal to €68.4 million as of December 31, 2022.

At the end of the period, the Parent Company had 285 employees, substantially in line with the figure as of December 31, 2022 (289 employees).

Significant events after the end of the first 9M 2023 period

  • On October 5, 2023, an agreement was signed with Landi Renzo S.p.A.'s former CEO, Cristiano Musi, who until September 30, 2023, held the roles of CEO of Safe&Cec S.r.l., SAFE S.p.A. and Idro Meccanica S.r.l., in exchange for which an indemnity of €666,000 was paid. As of the date of this report, Cristiano Musi no longer holds any operating roles within the companies of the Landi Renzo Group.
  • On October 17, 2023, the Boards of Directors of SAFE S.p.A. and Idro Meccanica S.r.l. (100% owned by SAFE S.p.A.) approved the merger by incorporation of the latter into SAFE S.p.A. The transaction, which will be effective for accounting and tax purposes as of January 1, 2023, will lead to improved management, corporate, accounting, and administrative efficiency and will result in the creation of synergies and a reduction in overall costs, avoiding any overlap of certain activities with a consequent greater streamlining of costs.

On October 23, 2023, the Ordinary Shareholders' Meeting unanimously confirmed Annalisa Stupenengo as a new member of the Company's Board of Directors, with no application of slate voting, whose term of office will expire at the same time as the approval of the financial statements as of December 31, 2024. The Board of Directors of Landi Renzo S.p.A., which met on the same date and after the Shareholders' Meeting, confirmed Annalisa Stupenengo as CEO and General Manager, granting her the same powers that had already been recognised upon co-optation.

Foreseeable management development

Uncertainties surrounding the geopolitical and macroeconomic backdrop are continuing to influence visibility on market performance in the remaining months of 2023.

In Green Transportation segment, revenues are expected to grow slightly in the final quarter of 2023 versus the third quarter, driven by sales in the OEM channel. The increase in Q3 profitability indicators also suggests an improved outlook for adjusted EBITDA in Q4 compared to the first part of the year. In Clean Tech Solutions, the deferral of certain major orders planned for 2023 to the next financial year, which had not been previously planned, significantly impacted the performance in Q3, both in terms of lower sales and profitability (Adjusted EBITDA). However, the fourth quarter of 2023 is expected to show increased turnover, resulting in improved profitability compared to the third quarter of the year.

The Board of Directors approves the transaction with related party

Today, the Board of Directors of Landi Renzo S.p.A, after obtaining the favourable opinion of the Related Parties Committee, has authorised the non-recourse assignment to Girefin S.p.A. (a related party pursuant to the Related Parties Procedure as Girefin S.p.A, together with Gireimm S.r.l., companies both part of the Landi Trust, indirectly hold, through GBD Green by Definition S.p.A., the control of the Company) of the residual receivables, amounting to €1,710,000, that the Company still has from AVL Italia S.r.l. to which, in the past, the Company had sold a business unit. This sale of receivables will amount to €1,575,000 (rounded down) and therefore a 4.50% discount to be paid in a single instalment upon sale, with respect to the time schedule agreed upon during the sale of the business unit, which provides that this residual amount of €1,710,000 shall be paid in three instalments over the next three financial years.

The sale was evaluated as a "transaction between related Lesser Significance parties" pursuant to the Procedure for Transactions with Related Parties, as last updated by the Company on February 9, 2022, pursuant to the provisions of Consob Regulation No. 17221 of March 27, 2010 as amended and updated. The non-binding favorable prior opinion on the interest, convenience, and material fairness of the related conditions was rendered by the Related Parties Committee of the Company made up of three independent directors.

Pursuant to Article 154-bis, paragraph 2, of Italian Legislative Decree No. 58 of February 24, 1998, the Financial Reporting Manager in charge of drawing the Company's financial statements, Paolo Cilloni, declares that the accounting information contained in this press release corresponds to the documented results, books, and accounting records. This press release is also available on the corporate website

November 13, 2023

www.landirenzogroup.com.

Landi Renzo is the global leader in the natural gas, biomethane and hydrogen sustainable mobility and infrastructure sector. The Group stands out for its extensive presence at global level in over 50 countries, generating nearly 90% of its revenues abroad. Landi Renzo S.p.A. has been listed on the Euronext STAR Milan segment of Borsa Italiana since June 2007.

This press release is a translation. The Italian version will prevail

LANDI RENZO Paolo Cilloni CFO and Investor Relator [email protected]

Media contacts: Community Roberto Patriarca – 335 6509568 Silvia Tavola – 338 6561460 Lucia Fava – 366 5613441 [email protected]

Press Release

November 13, 2023

(thousands of Euro)
CONSOLIDATED INCOME STATEMENT 30/09/2023 30/09/2022
Restated
Revenues from sales and services 221,138 216,351
Other revenues and income 1,296 582
Cost of raw materials, consumables and goods and change in inventories -138,294 -132,925
Costs for services and use of third-party assets -41,579 -39,455
Personnel costs -37,373 -34,289
Accruals, write downs and other operating expenses -6,310 -3,194
Gross Operating Profit -1,122 7,070
Amortization, depreciation and impairment -12,771 -13,065
Net Operating Profit -13,893 -5,995
Financial income 891 988
Financial expenses -8,341 -5,484
Exchange gains (losses) -1,614 1,128
Gains (Losses) on equity investments -173 -288
Gains (Losses) on joint venture measured using the equity method 134 778
Profit (Loss) before tax -22,996 -8,873
Taxes -5,615 -1,019
Net profit (loss) for the Group and minority interests, including: -28,611 -9,892
Minority interests -883 223
Net profit (loss) for the Group -27,728 -10,115
Basic earnings (loss) per share -0.1232 -0.0450
Diluted earnings (loss) per share -0.1232 -0.0450

Press Release

November 13, 2023

(thousands of Euro)
ASSETS 30/09/2023 31/12/2022
Non-current assets
Land, property, plant, machinery and other equipment 13,396 14,015
Development expenditure 9,519 11,141
Goodwill 80,132 80,132
Other intangible assets with finite useful lives 15,587 17,263
Right-of-use assets 12,472 13,618
Equity investments measured using the equity method 2,635 2,496
Other non-current financial assets 1,183 847
Other non-current assets 1,140 1,710
Deferred tax assets 8,518 14,109
Non-current assets for derative financial instruments 422 103
Total non-current assets 145,004 155,434
Current assets
Trade receivables 69,219 73,559
Inventories 81,770 76,680
Contract work in progress 13,264 20,429
Other receivables and current assets 17,685 17,148
Current financial assets 20,253 412
Cash and cash equivalents 21,198 62,968
Total current assets 223,389 251,196
TOTAL ASSETS 368,393 406,630
(thousands of Euro)
SHAREHOLDERS' EQUITY AND LIABILITIES 30/09/2023 31/12/2022
Shareholders' Equity
Share capital 22,500 22,500
Other reserves 78,009 91,698
Profit (Loss) for the period -27,728 -14,281
Total Shareholders' Equity of the Group 72,781 99,917
Minority interests 5,820 5,967
TOTAL SHAREHOLDERS' EQUITY 78,601 105,884
Non-current liabilities
Non-current bank loans 77,764 8,169
Other non-current financial liabilities 20,578 24,456
Non-current liabilities for right-of-use 10,547 11,314
Provisions for risks and charges 7,080 5,484
Defined benefit plans for employees 3,175 3,413
Deferred tax liabilities 2,766 2,910
Total non-current liabilities 121,910 55,746
Current liabilities
Bank financing and short-term loans 38,060 103,629
Other current financial liabilities 5,861 3,956
Current liabilities for right-of-use 2,872 3,196
Trade payables 94,201 98,033
Tax liabilities 2,477 3,697
Other current liabilities 24,411 32,489
Total current liabilities 167,882 245,000
TOTAL SHAREHOLDERS' EQUITY AND LIABILITIES 368,393 406,630

Press Release

November 13, 2023

(thousands of Euro)
CONSOLIDATED CASH FLOWS STATEMENT 30/09/2023 30/09/2022
Financial flows deriving from operating activities
Pre-tax profit (loss) for the period -22,996 -8,873
Adjustments for:
Depreciation of property, plant and machinery 3,166 3,154
Amortisation of intangible assets 7,032 7,285
Depreciation of right-of-use assets 2,573 2,626
Loss (profit) from disposal of tangible and intangible assets -360 -121
Impairment loss on receivables 880 710
Net financial charges 9,064 3,368
Income (Expenses) net form equity investments measured using the equity method -134 -778
Income (Expenses) form equity investments 173 288
-602 7,659
Changes in:
Inventories and work in progress 2,074 -23,086
Trade receivables and other receivables 3,387 1,597
Trade payables and other payables -14,864 12,073
Provisions and employee benefits 1,457 4
Cash generated from operation -8,548 -1,753
Interest paid -4,786 -3,202
Interest received 232 25
Taxes paid -863 -1,378
Net cash generated (absorbed) from operating activities -13,965 -6,308
Financial flows from investment
Proceeds from sale of property, plant and machinery 289 121
Purchase of property, plant and machinery -2,839 -1,850
Purchase of intangible assets -805 -436
Development expenditure -3,068 -4,095
Variation in consolidation area 0 -30,683
Net cash absorbed by investment activities -6,423 -36,943
Free Cash Flow
Financial flows from financing activities
-20,388 -43,251
Disbursements (reimbursement) of medium/long-term loans -793 16,707
Change in short-term bank debts 2,847 1,342
Capital increase (*) 0 58,598
Repayment of leases IFRS 16 -2,857 -2,782
Net cash generated (absorbed) by financing activities -803 73,865
Net increase (decrease) in cash and cash equivalents -21,191 30,614
Cash and cash equivalents as at 1 January 62,968 28,039
Net decrease/(Increase) in short-term deposits (**) -20,249 0
Effect of exchange rate fluctuations on cash and cash equivalents -330 615
Cash and cash equivalents at the end of the period 21,198 59,268

(*) Net of expenses incurred

(**) Active financing of time deposits

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