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BE Semiconductor Industries N.V.

Earnings Release Feb 25, 2016

3819_iss_2016-02-25_b0f3753f-59be-4944-b164-2f37d26f6d80.pdf

Earnings Release

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PRESS RELEASE

Besi Reports Q4-15 Revenue and Net Income of € 77.8 Million and € 9.7 Million Annual Revenue and Net Income of € 349.2 Million and € 49.0 Million Net Cash Position Increases to € 136.5 Million. Proposed 2015 Dividend of € 1.20 per Share

Duiven, the Netherlands, February 25, 2016 - BE Semiconductor Industries N.V. (the "Company" or "Besi") (Euronext Amsterdam: BESI; OTC markets: BESIY, Nasdaq International Designation), a leading manufacturer of assembly equipment for the semiconductor industry, today announced its results for the fourth quarter and year ended December 31, 2015.

Key Highlights Q4-15

  • Revenue of € 77.8 million, up 7.9% vs. Q3-15 primarily due to higher shipments for server, smart phone and solar applications. Down 12.6% vs. Q4-14 due to industry downturn
  • Orders of € 77.3 million up 3.2% vs. Q3-15 due primarily to increased demand for smart phone, mobile and automotive applications. Down 5.0% vs. Q4-14
  • Gross margins of 50.0% up vs. 48.7% in Q3-15 and 43.8% in Q4-14 due to material cost efficiencies and forex benefits
  • Operating expenses decreased by € 2.2 million (7.7%) sequentially continuing H2-15 downward quarterly trend. Up € 1.9 million vs. Q4-14
  • Net income of € 9.7 million up € 3.4 million vs. Q3-15. Down € 10.0 million vs. Q4-14 (€ 1.3 million ex adjustments)
  • Net cash increased by € 18.5 million (15.7%) year over year to reach € 136.5 million

Key Highlights 2015/2014

  • Revenue of € 349.2 million down 7.8% vs. 2014 due primarily to decreased demand for smart phone and mainstream electronics applications after large 2014 capacity build
  • Orders down 14.5% due to industry downturn partially offset by growth in TCB and die sorting orders
  • Gross margins up 5.0% to 48.8%
  • Net income of € 49.0 million down € 22.1 million vs. 2014 (€ 17.6 million ex adjustments)
  • 2015 dividend of € 1.20 proposed for April AGM (includes € 0.20 special dividend)

Outlook

Q1-16 revenue expected to be within a range of +5% to -5% vs. Q4-15. Sequential operating profit lower than Q4-15 due to expected Q1-16 product mix, forex movements and higher operating expenses

(€ millions, except
EPS)
Q4-
2015
Q3-
2015
Δ Q4-
2014
Δ 2015 2014 Δ
Revenue 77.8 72.1 +7.9% 89.0 -12.6% 349.2 378.8 -7.8%
Orders 77.3 74.9 +3.2% 81.4 -5.0% 348.3 407.6 -14.5%
EBITDA 16.9 10.2 +65.7% 16.9 0.0% 73.0 82.1 -11.1%
Net Income 9.7 6.3 +54.0% 19.7 -50.8% 49.0 71.1 -31.1%
Adjusted Net
Income*
10.9 6.3 +73.0% 12.2 -10.7% 46.9 64.5 -27.3%
EPS (diluted) 0.25 0.16 +56.3% 0.52 -51.9% 1.27 1.87 -32.1%
Net Cash 136.5 109.0 +25.2% 118.0 +15.7% 136.5 118.0 +15.7%

* 2015 adjusted net income excludes net restructuring benefit of € 3.3 million in Q1-15 and € 1.2 million adjustment in Q4-15 primarily related to deferred taxes. 2014 adjusted net income excludes deferred tax adjustments of € 8.1 million, of which € 7.5 million was recognized in Q4-14 and € 1.6 million of restructuring charges.

Richard W. Blickman, President and Chief Executive Officer of Besi, commented:

"In 2015, Besi maintained solid profitability despite a difficult industry environment. We generated revenue and net income of € 349.2 million and € 49.0 million, respectively, with high gross and net margins for our industry sector of 48.8% and 14.0%, respectively. Besi ended the year in a strong financial position with total cash of € 157.8 million (€ 4.10 per share), or 22.1% of the value of our year end stock price. As such, we propose to pay a 2015 cash dividend of € 1.20 per share for approval at Besi's AGM in April 2016, of which € 0.20 represents a special dividend. In addition, we initiated a 1.0 million share repurchase program in September 2015 under which we bought back 225,779 shares (€ 4.0 million) through year end and 407,831 shares (€ 7.2 million) through February 23, 2016. Dividends and share repurchases totalled € 60.9 million and € 118.2 million in 2015 and the past five years, respectively, confirming our commitment to enhance shareholder value.

Revenue in 2015 decreased by 7.8% vs. 2014 due to a sharp end-market downturn starting in Q3-15 combined with weakening economic conditions in China which particularly affected order levels for smart phone applications. However, increased revenue from Besi's new TCB and die sorting systems helped counteract unfavourable industry conditions and brought better balance to our product/application mix. Other areas of product strength included next generation singulation and trim and form systems and plating systems for solar and 3D-lithium battery applications. Strong profit and margin levels were realized due to the successful execution of ongoing Asian supply chain and production initiatives, a further reduction of European based costs and timely restructuring actions taken during the year in response to both adverse industry and currency movements.

Our Q4-15 financial performance was solid as operating profit exceeded guidance in an uncertain semiconductor environment. Revenue was up 7.9% sequentially as growth in a number of diverse product lines and applications partially offset some lingering weakness in specific smart phone applications. Orders grew by 3.2% sequentially reflecting renewed growth in die attach and molding systems for smart phone, mobile and automotive applications. Gross margins reached 50.0% in Q4-15 due to material cost efficiencies and foreign exchange benefits and were at the high end of our corporate target range of 45-50%. In addition, operating expenses continued their quarterly sequential decline from a Q2-15 peak as a result of Besi's headcount reduction program and European overhead reduction initiatives.

Looking forward, leading industry analysts currently suggest a modest semiconductor capital equipment downturn of approximately 4% in 2016. We believe that the trough of the most recent down cycle was reached in Q4-15 and are cautiously optimistic for 2016 based on better than anticipated Q4-15 revenue levels and favorable order trends through February 2016. However, visibility remains very limited in a highly uncertain global economic environment. Besi's guidance calls for Q1-16 revenue that is expected to be within a range of +5% to -5% vs. Q4-15 levels. Sequential operating profit is expected to decrease due to somewhat lower gross margins based on our anticipated Q1-16 product mix and forex movements and increased operating expenses from Besi's share based incentive compensation plan."

Fourth Quarter Results of Operations

Q4-2015 Q3-2015 Δ Q4-2014 Δ
Revenue 77.8 72.1 +7.9% 89.0 -12.6%
Orders 77.3 74.9 +3.2% 81.4 -5.0%
Backlog 77.8 78.4 -0.8% 78.7 -1.1%
Book to Bill Ratio 1.0x 1.0x - 0.9 +0.1

Besi's Q4-15 revenue was up by 7.9% vs. Q3-15 primarily due to higher demand for epoxy die attach and die sorting systems for smart phone and high end server applications and increased plating shipments for solar applications. Revenue declined 12.6% vs. Q4-14 primarily as a result of lower

demand for die attach and molding systems for smart phone and mainstream electronics applications post the large 2014 industry capacity build.

Orders increased by 3.2% vs. Q3-15 due primarily to increased bookings for die attach and molding systems used in smart phone, mobile and automotive applications. Orders decreased 5.0% vs. Q4-14 due to lower demand by European and US IDMs for smart phone and certain automotive applications amidst less favorable market conditions. Per customer type, subcontractor orders increased sequentially in Q4-15 by € 13.8 million, or 73.8%, while IDM orders decreased by € 11.4 million, or 20.3%.

Q4-2015 Q3-2015 Δ Q4-2014 Δ
Gross Margin 50.0% 48.7% +1.3 43.8% +6.2
Operating Expenses 26.5 28.7 -7.7% 24.6 +7.7%
Financial Expense/
(Income), net 0.2 (0.8) NM 0.1 100%
EBITDA 16.9 10.2 +65.7% 16.9 0.0%

Besi's gross margin in Q4-15 increased by 1.3 points vs. Q3-15 and by 6.2 points vs. Q4-14 despite market headwinds. The increase primarily reflected material and labor cost efficiencies from the continued movement of personnel and supply chain costs from higher cost European markets to lower cost Asian markets combined with net foreign exchange benefits.

Besi's Q4-15 operating expenses decreased by € 2.2 million, or 7.7%, vs. Q3-15 due to a variety of factors including (i) € 0.9 million of reduced personnel expenses, (ii) € 0.6 million of lower warranty expense, (iii) € 0.4 million of lower freight costs and (iv) € 0.3 million of lower restructuring charges. Operating expenses grew by € 1.9 million vs. Q4-14 due primarily to € 1.8 million of higher R&D cost amortization, net of capitalization. Between September 30 and December 31, 2015, total fixed and temporary headcount declined by 5.5%.

Q4-2015 Q3-2015 Δ Q4-2014 Δ
As Reported
Net Income 9.7 6.3 +54.0% 19.7 -50.8%
Net Margin 12.4% 8.7% +3.7 22.2% -9.8
Tax Rate 20.6% 13.3% +7.3 -38.9% +59.5
As Adjusted*
Net Income 10.9 6.3 +73.0% 12.2 -10.7%
Net Margin 14.0% 8.7% +5.3 13.7% +0.3
Tax Rate 10.7% 13.3% -2.6 14.0% -3.3

* Adjusted Q4-15 net income excludes € 1.2 million adjustment primarily related to deferred taxes. Adjusted Q4-14 net income excludes € 7.5 million deferred tax adjustments.

Besi's net income increased by € 3.4 million vs. Q3-15 primarily as a result of a 7.9% sequential revenue increase, improved gross margins and lower operating expenses partially offset by a higher effective tax rate due to deferred tax adjustments. As compared to Q4-14, the € 10.0 million decrease resulted primarily from (i) an € 8.7 million negative variance substantially due to deferred tax adjustments, (ii) a 12.6% revenue decrease and (iii) higher operating expenses partially offset by significantly higher gross margins.

Full Year Results of Operations 2015/2014

As Reported As Adjusted
Δ Δ
2015 2014 2015/2014 2015 2014 2015/2014
Revenue 349.2 378.8 -7.8% 349.2 378.8 -7.8%
Orders 348.3 407.6 -14.5% 348.3 407.6 -14.5%
Net Income 49.0 71.1 -31.1% 46.9 64.5 -27.3%
Net Margin 14.0% 18.8% -4.8 13.4% 17.0% -3.6
Tax Rate 14.3% 0.3% +14.0 12.9% 11.8% +1.1%

* 2015 adjusted net income excludes € 3.3 million net restructuring benefit and € 1.2 million adjustment primarily related to deferred taxes. 2014 adjusted net income excludes € 8.1 million deferred tax adjustments and € 1.6 million of net restructuring charges

Besi's revenue and orders decreased by 7.8% and 14.5%, respectively, in 2015 vs. 2014 primarily due to a sharp second half industry downturn and weakening economic conditions in China. The downturn particularly affected demand by both IDMs and Asian subcontractors for advanced packaging applications such as smart phones, tablets, personal computers and other mainstream electronic devices and certain automotive applications. The decrease was partially offset by increased sales of new TCB and die sorting systems and, to a lesser extent, next generation trim and form, singulation and solar plating systems. Orders by IDMs and subcontractors represented approximately 60% and 40%, respectively, of Besi's total orders in both 2015 and 2014.

Besi's net income declined by € 22.1 million vs. 2014 (€ 17.6 million as adjusted). The decrease resulted primarily from (i) a € 29.6 million revenue decrease, (ii) a € 9.3 million negative variance substantially due to deferred tax adjustments and (iii) € 18.8 million of increased operating expenses partially offset by (i) a 5.0 point gross margin improvement and (ii) a positive net restructuring variance of € 4.9 million.

Financial Condition

Q4-2015 Q3-2015 Δ Q4-2014 Δ
Net Cash 136.5 109.0 +25.2% 118.0 +15.7%
Cash flow from Ops. 32.5 20.3 +60.1% 36.5 -11.0%

At year-end 2015, Besi's cash and cash equivalents increased by € 25.0 million vs. Q3-15 to reach € 157.8 million and net cash increased by € 27.5 million to reach € 136.5 million. As compared to yearend 2014, Besi's net cash position increased by € 18.5 million, or 15.7%. Besi generated cash flow from operations of € 32.5 million in Q4-15 which was utilized primarily to fund (i) € 3.5 million of share repurchases, (ii) € 2.4 million of debt repayments, (iii) € 1.5 million of capitalized development spending and (iv) € 0.6 million of net capital expenditures.

Dividend

Due to its earnings and cash flow generation in 2015, Besi's Board of Management has proposed a cash dividend of € 1.20 per share for the 2015 year for approval at its AGM on April 29, 2016, of which € 0.20 represents a special dividend. The dividend will be payable from May 17, 2016. The payments for the year 2014 and proposed for the year 2015 represent a dividend pay-out ratio relative to net income of 80% and 94% (approximately 80% ex special dividend), respectively.

Outlook

Based on its December 31, 2015 backlog and feedback from customers, Besi forecasts for Q1-16 that:

  • Revenue is expected to be within a range of +5% to -5% vs. the € 77.8 million reported in Q4-15.
  • Gross margins will range between 47-49% vs. the 50.0% realized in Q4-15.
  • Operating expenses will increase by approximately 10% vs. the € 26.5 million reported in Q4-15 due to higher share based incentive compensation expense.

Investor and media conference call

A conference call and webcast for investors and media will be held today at 16:00 CET (10:00 am EST). The dial-in for the conference call is (31) 20 531 5871. To access the audio webcast and webinar slides, please visit www.besi.com.

Important Investor Relations Dates 2016

  • Publication Annual Report 2015 March 18, 2016
  • Annual General Meeting of Shareholders April 29, 2016
  • Publication Q1 results April 29, 2016
  • Publication Q2/semi-annual results July 28, 2016
  • Publication Q3/nine month results October 27, 2016
  • Publication Q4/full year results February 2017

Home Member State

Besi announces that the Netherlands is its Home Member State for purposes of the EU Transparency Directive.

About Besi

Besi is a leading supplier of semiconductor assembly equipment for the global semiconductor and electronics industries offering high levels of accuracy, productivity and reliability at a low cost of ownership. The Company develops leading edge assembly processes and equipment for leadframe, substrate and wafer level packaging applications in a wide range of end-user markets including electronics, mobile internet, computer, automotive, industrial, LED and solar energy. Customers are primarily leading semiconductor manufacturers, assembly subcontractors and electronics and industrial companies. Besi's ordinary shares are listed on Euronext Amsterdam (symbol: BESI). Its Level 1 ADRs are listed on the OTC markets (symbol: BESIY Nasdaq International Designation) and its headquarters are located in Duiven, the Netherlands. For more information, please visit our website at www.besi.com.

Statement of Compliance

The accounting policies applied in the condensed consolidated financial statements included in this press release are the same as those applied in the Annual Report 2015 which will be published on March 18, 2016. These consolidated financial statements to be included in the Annual Report 2015 were authorized for issuance by the Board of Management and Supervisory Board on February 24, 2016. In accordance with Article 393, Title 9, Book 2 of the Netherlands Civil Code, Deloitte Accountants B.V. has issued an unqualified auditor's opinion on the Annual Report 2015. The Annual Report 2015 will be published on March 18, 2016 and still has to be adopted by the Annual General Meeting on April 29, 2016.

The condensed financial statements included in this press release have been prepared in accordance with International Financial Reporting Standards (IFRS), as adopted by the European Union. However, these condensed financial statements do not include all of the information required for a complete set of IFRS financial statements. Selected explanatory notes are included in this press release to explain events and transactions that are significant to an understanding of the change in the Group's financial

position and performance since the annual consolidated financial statements for the year ended December 31, 2014.

Contacts:

Richard W. Blickman, President & CEO Citigate First Financial Cor te Hennepe, SVP Finance Uneke Dekkers Tel. (31) 26 319 4500 Tel. (31) 20 575 4021/24 [email protected] [email protected]

Caution Concerning Forward Looking Statements

This press release contains statements about management's future expectations, plans and prospects of our business that constitute forward-looking statements, which are found in various places throughout the press release, including, but not limited to, statements relating to expectations of orders, net sales, product shipments, backlog, expenses, timing of purchases of assembly equipment by customers, gross margins, operating results and capital expenditures. The use of words such as "anticipate", "estimate", "expect", "can", "intend", "believes", "may", "plan", "predict", "project", "forecast", "will", "would", and similar expressions are intended to identify forward looking statements, although not all forward looking statements contain these identifying words. The financial guidance set forth under the heading "Outlook" contains such forward looking statements. While these forward looking statements represent our judgments and expectations concerning the development of our business, a number of risks, uncertainties and other important factors could cause actual developments and results to differ materially from those contained in forward looking statements, including any inability to maintain continued demand for our products; failure of anticipated orders to materialize or postponement or cancellation of orders, generally without charges; the volatility in the demand for semiconductors and our products and services; failure to adequately decrease costs and expenses as revenues decline; loss of significant customers; lengthening of the sales cycle; acts of terrorism and violence; inability to forecast demand and inventory levels for our products; the integrity of product pricing and protection of our intellectual property in foreign jurisdictions; risks, such as changes in trade regulations, currency fluctuations, political instability and war, associated with substantial foreign customers, suppliers and foreign manufacturing operations; potential instability in foreign capital markets; the risk of failure to successfully manage our diverse operations; those additional risk factors set forth in Besi's annual report for the year ended December 31, 2014; any inability to attract and retain skilled personnel; and other key factors that could adversely affect our businesses and financial performance contained in our filings and reports, including our statutory consolidated statements. We expressly disclaim any obligation to update or alter our forward-looking statements whether as a result of new information, future events or otherwise.

Consolidated Statements of Operations

(euro in thousands, except share and per share data)

Three Months Ended
December 31,
Year Ended
December 31,
(unaudited) (audited)
2015 2014 2015 2014
Revenue 77,838 89,048 349,206 378,797
Cost of sales 38,929 50,059 178,766 212,961
Gross profit 38,909 38,989 170,440 165,836
Selling, general and administrative expenses 17,496 17,347 74,088 65,872
Research and development expenses 9,010 7,294 38,457 27,896
Total operating expenses 26,506 24,641 112,545 93,768
Operating income 12,403 14,348 57,895 72,068
Financial expense (income), net 209 143 793 741
Income before taxes 12,194 14,205 57,102 71,327
Income tax expense (benefit) 2,510 (5,528) 8,147 196
Net income 9,684 19,733 48,955 71,131
Net income per share – basic 0.26 0.52 1.29 1.89
Net income per share – diluted 0.25 0.52 1.27 1.87
Number of shares used in computing per share
amounts:
- basic 37,863,456 37,712,540 37,931,201 37,539,938
- diluted1 38,493,443 38,266,726 38,503,706 37,982,782

1 The calculation of diluted income per share assumes the exercise of equity settled share based payments.

Consolidated Balance Sheets
(euro in thousands) December September June 30, March 31, December 31,
31, 2015 30, 2015 2015 2015 2014
(audited) (unaudited) (unaudited) (unaudited) (audited)
ASSETS
Cash and cash equivalents 157,818 132,834 113,694 161,560 135,322
Accounts receivable 80,640 87,160 106,966 114,051 93,248
Inventories 53,877 65,607 72,154 83,371 69,428
Income tax receivable 446 1,289 295 426 280
Other current assets 6,055 8,063 8,770 10,303 10,668
Total current assets 298,836 294,953 301,879 369,711 308,946
Property, plant and equipment 26,718 25,644 27,834 28,314 27,248
Goodwill 45,542 45,289 45,307 45,667 44,553
Other intangible assets 40,374 41,795 44,511 45,077 40,274
Deferred tax assets 18,545 19,354 19,851 21,621 21,710
Other non-current assets 2,711 1,711 1,731 1,777 1,677
Total non-current assets 133,890 133,793 139,234 142,456 135,462
Total assets 432,726 428,746 441,113 512,167 444,408
LIABILITIES AND SHAREHOLDERS' EQUITY
Notes payable to banks 8,000 20,588 18,777 25,017 13,568
Current portion of long-term debt
and financial leases - - 471 471 815
Accounts payable 27,529 27,193 39,301 48,381 38,381
Accrued liabilities 31,850 37,109 35,671 49,217 39,229
Total current liabilities 67,379 84,890 94,220 123,086 91,993
Other long-term debt and
financial leases 13,352 3,208 3,074 2,978 2,978
Deferred tax liabilities 6,201 5,805 5,901 5,959 5,956
Other non-current liabilities 13,574 10,799 11,045 12,843 14,657
Total non-current liabilities 33,127 19,812 20,020 21,780 23,591
Total equity 332,220 324,044 326,873 367,301 328,824
Total liabilities and equity 432,726 428,746 441,113 512,167 444,408
(euro in thousands) Three Months Ended Year Ended
December 31, December 31,
(unaudited) (unaudited)
2015 2014 2015 2014
Cash flows from operating activities:
Operating income 12,403 14,348 57,895 72,068
Depreciation and amortization 4,456 2,537 15,107 10,040
Share based compensation expense 685 893 5,193 3,869
Other non-cash items (396) (312) (16) 28
(Gain) loss on curtailment (106) - (5,626) -
Change in working capital 16,743 20,451 16,829 (10,912)
Income tax received (paid) (1,178) (1,354) (3,146) (2,175)
Interest received (paid) (129) (19) 271 377
Net cash provided by operating activities 32,478 36,544 86,507 73,295
Cash flows from investing activities:
Capital expenditures (614) (2,905) (4,168) (6,474)
Capitalized development expenses (1,526) (2,056) (5,627) (9,314)
Proceeds from sale of equipment 15 17 15 34
Net cash used in investing activities (2,125) (4,944) (9,780) (15,754)
Cash flows from financing activities:
Proceeds from (payments of) bank lines of credit (12,589) (2,119) (5,679) (1,520)
Proceeds from (payments of) debt and financial
leases
10,144 216 9,559 (81)
Dividend paid to shareholders - - (56,877) (12,402)
Reissuance (purchase) of treasury shares (3,499) - (3,100) 1,123
Other financing activities - (58) - (58)
Net cash provided by (used in) financing activities (5,944) (1,961) (56,097) (12,938)
Net increase (decrease) in cash and cash
equivalents 24,409 29,639 20,630 44,603
Effect of changes in exchange rates on cash and
cash equivalents 575 300 1,866 1,133
Cash and cash equivalents at beginning of the
Period
132,834 105,383 135,322 89,586
Cash and cash equivalents at end of the period 157,818 135,322 157,818 135,322

Consolidated Cash Flow Statements

Supplemental Information (unaudited)

(euro in millions, unless stated otherwise)

REVENUE Q1-2014 Q2-2014 Q3-2014 Q4-2014 Q1-2015 Q2-2015 Q3-2015 Q4-2015
Per geography:
Asia Pacific 49.8 71% 74.1 64% 76.3 74% 55.1 62% 61.7 65% 78.2 75% 41.1 57% 50.8 65%
EU / USA 20.2 29% 42.1 36% 27.2 26% 33.9 38% 33.2 35% 26.1 25% 31.0 43% 27.0 35%
Total 70.0 100% 116.2 100% 103.5 100% 89.0 100% 94.9 100% 104.3 100% 72.1 100% 77.8 100%
ORDERS Q1-2014 Q2-2014 Q3-2014 Q4-2014 Q1-2015 Q2-2015 Q3-2015 Q4-2015
Per geography:
Asia Pacific 76.6 69% 88.4 71% 55.5 61% 50.8 62% 69.8 67% 68.0 74% 44.2 59% 56.1 73%
EU / USA 34.5 31% 35.8 29% 35.4 39% 30.6 38% 34.4 33% 23.9 26% 30.7 41% 21.2 27%
Total 111.1 124.2 90.9 81.4 104.2 91.9 74.9 77.3
100% 100% 100% 100% 100% 100% 100% 100%
Per customer type:
IDM 49.4 60.0 68.1 68.3 58.4 49.6 56.2 44.8
Subcontractors 61.7 45%
56%
64.2 48%
52%
22.8 75%
25%
13.1 84%
16%
45.8 56%
44%
42.3 54%
46%
18.7 75%
25%
32.5 58%
42%
Total 111.1 100% 124.2 100% 90.9 100% 81.4 100% 104.2 100% 91.9 100% 74.9 100% 77.3 100%
BACKLOG Mar 31, 2014 Jun 30, 2014 Sep 30, 2014 Dec 31, 2014 Mar 31, 2015 Jun 30, 2015 Sep 30, 2015 Dec 31, 2015
Backlog 91.1 99.0 86.4 78.7 87.9 75.6 78.4 77.8
HEADCOUNT Mar 31, 2014 Jun 30, 2014 Sep 30, 2014 Dec 31, 2014 Mar 31, 2015 Jun 30, 2015 Sep 30, 2015 Dec 31, 2015
Fixed staff (FTE)
Asia Pacific 839 57% 897 60% 895 59% 908 60% 933 61% 967 62% 975 63% 950 63%
EU / USA 623 43% 610 40% 611 41% 602 40% 597 39% 597 38% 566 37% 549 37%
Total 1,462 100% 1,507 100% 1,506 100% 1,510 100% 1,530 100% 1,564 100% 1,541 100% 1,499 100%
Temporary staff (FTE)
Asia Pacific 7
5
70% 109 66% 8
1
57% 6
1
50% 8
3
55% 3
6
30% 2
3
26% 0 0%
EU / USA 3
2
30% 5
6
34% 6
2
43% 6
1
50% 6
7
45% 8
4
70% 6
4
74% 4
0
100%
Total 107 100% 165 100% 143 100% 122 100% 150 100% 120 100% 8
7
100% 4
0
100%
Total fixed and temporary staff (FTE) 1,569 1,672 1,649 1,632 1,680 1,684 1,628 1,539
OTHER FINANCIAL DATA Q1-2014 Q2-2014 Q3-2014 Q4-2014
Q1-2015
Q2-2015 Q3-2015 Q4-2015
Gross profit
As reported 29.6 42.3% 50.3 43.2% 46.9 45.3% 39.0 43.8% 46.5 49.0% 49.9 47.8% 35.1 48.7% 38.9 50.0%
Restructuring charges / (gains) 0.1 0.1% 0.5 0.4% - - 0.1 0.1% (0.7) -0.8% 0.1 0.1% - - - -
Gross profit as adjusted 29.7 42.4% 50.7 43.7% 46.9 45.3% 39.1 43.9% 45.8 48.2% 50.0 47.9% 35.1 48.7% 38.9 50.0%
Selling, general and admin expenses:
As reported 15.5 22.1% 17.5 15.1% 15.5 15.0% 17.3 19.5% 17.4 18.3% 20.6 19.7% 18.6 25.8% 17.5 22.5%
Amortization of intangibles (0.3) -0.4% (0.3) -0.2% (0.3) -0.3% (0.2) -0.3% (0.2) -0.2% (0.3) -0.2% (0.2) -0.3% (0.6) -0.7%
Restructuring gains / (charges) (0.2) -0.2% (0.4) -0.3% - - - - 1.0 1.1% (0.0) -0.0% (0.2) -0.2% (0.1) -0.1%
SG&A expenses as adjusted 15.0 21.5% 16.8 14.5% 15.2 14.7% 17.1 19.2% 18.2 19.1% 20.3 19.5% 18.2 25.2% 16.8 21.6%
Research and development expenses:
As reported 6.1 8.7% 7.1 6.1% 7.5 7.2% 7.3 8.2% 7.9 8.3% 11.4 11.0% 10.1 14.0% 9.0 11.6%
Capitalization of R&D charges 2.8 4.0% 2.4 2.1% 2.0 2.0% 2.1 2.3% 1.5 1.6% 1.4 1.3% 1.2 1.7% 1.5 2.0%
Amortization of intangibles (1.1) -1.6% (1.2) -1.1% (1.3) -1.3% (1.2) -1.3% (1.7) -1.8% (2.2) -2.1% (2.3) -3.1% (2.4) -3.1%
Restructuring gains / (charges) - - (0.4) -0.3% - - - - 2.0 2.1% (0.1) -0.1% (0.0) -0.0% 0.2 0.2%
R&D expenses as adjusted 7.7 11.1% 7.9 6.8% 8.2 7.9% 8.2 9.2% 9.7 10.2% 10.6 10.2% 9.0 12.5% 8.3 10.6%
Financial expense (income), net:
Interest expense (income), net (0.0) (0.1) (0.1) (0.1) 0.1 (0.0) 0.0
(0.1)
Foreign exchange (gains) \ losses 0.2 0.5 0.1 0.2 1.1 0.3 (0.8) 0.2
Total 0.2 0.5 (0.0) 0.1 1.1 0.4 (0.8) 0.2
Operating income (loss)
as % of net sales 8.1 11.6% 25.7 22.1% 23.9 23.1% 14.3 16.1% 21.2 22.3% 17.9 17.2% 6.4 8.9% 12.4 15.9%
EBITDA
as % of net sales 10.5 15.0% 28.1 24.0% 26.7 25.8% 16.9 19.0% 24.4 25.7% 21.6 20.7% 10.2 14.1% 16.9 21.7%
Net income (loss)
as % of net sales 7.0 10.1% 22.9 19.7% 21.5 20.8% 19.7 22.2% 17.5 18.5% 15.5 14.8% 6.3 8.7% 9.7 12.4%
Income per share
Basic
Diluted
0.20
0.20
0.60
0.59
0.57
0.56
0.53
0.52
0.46
0.46
0.41
0.40
0.16
0.16
0.26
0.25

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