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Kongsberg Automotive

Investor Presentation Mar 15, 2022

3648_rns_2022-03-15_797b3212-804c-4928-a248-ccf9bca319f1.pdf

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KONGSBERG AUTOMOTIVE Q4 2021 EARNINGS CALL

MARCH 15, 2022

FORWARD-LOOKING STATEMENTS AND NON-IFRS MEASURES

FORWARD-LOOKING STATEMENTS

This presentation contains certain "forward-looking statements". These statements are based on management's current expectations and are subject to risks, uncertainty and changes in circumstances, which may cause actual results, performance, financial condition or achievements to differ materially from anticipated results, performance, financial condition or achievements. All statements contained herein that are not clearly historical in nature are forward-looking and the words "anticipate," "believe," "expect," "estimate," "plan," and similar expressions are generally intended to identify forward-looking statements. We have no intention and are under no obligation to update or alter (and expressly disclaim any such intention or obligation to do so) our forward-looking statements whether as a result of new information, future events or otherwise, except to the extent required by law. The forward-looking statements in this presentation include statements addressing our future financial condition and operating results. Examples of factors that could cause actual results to differ materially from those described in the forward-looking statements include, among others, business, economic, competitive and regulatory risks, such as conditions affecting demand for products, particularly in the automotive industries; competition and pricing pressure; fluctuations in foreign currency exchange rates and commodity prices; natural disasters and political, economic and military instability in countries in which we operate; developments in the credit markets; future goodwill impairment; compliance with current and future environmental and other laws and regulations; and the possible effects on us of changes in tax laws, tax treaties and other legislation. More detailed information about these and other factors is set forth in the 2020 Kongsberg Automotive Annual Report and the Kongsberg Automotive Quarterly Reports.

NON-IFRS MEASURES

Where we have used non-IFRS financial measures, reconciliations to the most comparable IFRS measure are provided, along with a disclosure on the usefulness of the non-IFRS measure, in this presentation.

AGENDA

EXECUTIVE SUMMARY

FINANCIAL HIGHLIGHTS & NBW

MARKET SUMMARY

SEGMENT HIGHLIGHTS

GROUP FINANCIAL UPDATE

OUTLOOK

Q&A

TODAY'S PRESENTERS

JOERG BUCHHEIM CEO // Zurich (Switzerland)

Kongsberg Automotive Q4 2021 Earnings call

EXECUTIVE SUMMARY STRONG REVENUES, ADJUSTED EBIT IN LINE WITH GUIDANCE

Comparisons are to 2020 results restated to exclude discontinued operations

REVENUES ADJ. EBIT
€205.7M €8.3M
Q
4
2021
Reduced by 1.6% vs. Q4 2020 Impacted by cost of raw
materials, semiconductors
and freight
FY €831.4M €50.7M
2021 Increase of 21% vs. 2020,
and EUR 31m above
guidance*
Increase of 216% compared
to FY 2020* and in line with
guidance

Kongsberg Automotive Q4 2021 Earnings call

EXECUTIVE SUMMARY CASH FLOW SIGNIFICANTLY IMPROVED FROM 2020

Comparisons are to 2020 results restated to exclude discontinued operations

NEW BUSINESS FREE CASH FLOW
Q
4
€61M €-14M
2021 Lifetime revenue of business
wins during the quarter
Focus on securing supply
chain led to increased
inventory, reduced payables
BOOK-T
O-BILL
€19.1M
FY
2021
1.0
Compared to 1.1 in FY 2020
Increase of EUR 37.2m
compared to 2020* and in
line with guidance

AT A GLANCE BUSINESS ACTIVITY UPDATE

  • > Revenue development varied widely across segments and geographies, with outperformance in important areas
  • > In passenger vehicles, we outperformed especially in China, while underperforming in Europe and North America
  • > In commercial vehicles, we outperformed in all geographies, with a smaller decline than market overall in China

BUSINESS PERFORMANCE SHIFT GEAR SUPPLY CHAIN SITUATION

  • > Shift Gear has partly offset impact of supply chain situation, but both revenue and earnings were reduced
  • > Revenue impact was greatest in P&C, with growth in Specialty Products helping to offset the reduction
  • > Earnings were reduced by increased costs of resin, brass and steel, and semiconductors – as well as increased associated freight costs

  • > Executing on the Shift Gear portfolio transformation to ensure KA is a top-3 supplier in all its product areas

  • > Leverage our strengths of engineering, innovation and relationships to exploit significant growth opportunities
  • > Divestment of Interior Comfort Systems and Light-Duty Cables means these units are reported separately as discontinued operation

Kongsberg Automotive Q4 2021 Earnings call

EXECUTIVE SUMMARY DISCONTINUED OPERATIONS

> Discontinued operations showed a Revenue growth of 18,8%

  • > The adjusted EBIT amounted to EUR -6,8 million in 2021 versus EUR -5,7 million for the full year 2020
  • > Cash Flow for the full year was EUR -46,3 million in 2021 versus EUR -18,9 million in 2020

EXECUTIVE SUMMARY FINANCIAL HIGHLIGHTS & NEW BUSINESS WINS

MARKET SUMMARY SEGMENT HIGHLIGHTS GROUP FINANCIAL UPDATE Q&A

REVENUES: SOLID Q4 IN COMPARISON WITH THE LAST FOUR YEARS

QUARTERLY REVENUES (continuing operation), MEUR

ADJUSTED EBIT: Q4 2021 EARNINGS SEVERELY IMPACTED BY THE EXTRA COSTS RELATED TO THE SEMICONDUCTOR AND RAW MATERIAL CRISIS

QUARTERLY ADJ. EBIT (continuing operation), MEUR AND % OF REVENUES

FREE CASH FLOW: STRICT SPEND CONTROL COULD NOT COMPENSATE SEMICONDUCTOR AND RAW MATERIAL SITUATION

FREE CASH FLOW1 (continuing operation), MEUR

  1. Free Cash Flow is measured based on sum of cash flow from operating activities, investing activities, financial activities and currency effects on cash (together described as Change in cash), excluding net draw-down/repayment of debt and proceeds received from capital increase/purchase of treasury shares.

Q4 2021 FCF DETAILS

BOOK-TO-BILL PERFORMANCE (CONTINUING OPERATION): FAVORABLE BUSINESS VOLUMES SUSTAINED IN Q4 2021

BOOK-TO-BILL PERFORMANCE, MEUR

  1. Lifetime sales assumptions are based on IHS and LMC production estimates at the time of the booking

EXECUTIVE SUMMARY FINANCIAL HIGHLIGHTS & NBW MARKET SUMMARY

SEGMENT HIGHLIGHTS GROUP FINANCIAL UPDATE OUTLOOK Q&A

Market summary

MARKET TRENDS LOWER ACTIVITY OBSERVED IN ALL MARKETS

Source: IHS Light Vehicle Production Base (January 2022); LMC Global Commercial Vehicle Forecast (Q4 2021)

Market summary

MARKET FORECASTS - OUTLOOK

GLOBAL PASSENGER CAR PRODUCTION, SALES IN MILLION UNITS, INCLUDING CHINA

GLOBAL PASSENGER CAR PRODUCTION, SALES IN MILLION UNITS, EXCLUDING CHINA

GLOBAL TRUCK PRODUCTION, SALES IN THOUSAND UNITS, INCLUDING CHINA GLOBAL TRUCK PRODUCTION, SALES IN THOUSAND UNITS, EXCLUDING CHINA

Source: IHS Light Vehicle Production Base (September 2021); LMC Global Commercial Vehicle Forecast (Q3 2021)

EXECUTIVE SUMMARY FINANCIAL HIGHLIGHTS & NBW MARKET SUMMARY

SEGMENT HIGHLIGHTS

GROUP FINANCIAL UPDATE

Q&A

Segment highlights

SEGMENT FINANCIALS: SEGMENTS DIFFERENTLY IMPACTED BY SEMICONDUCTOR AND RAW MATERIALS SITUATION

KONGSBERG AUTOMOTIVE // 18

Segment highlights

SEGMENT HIGHLIGHTS POWERTRAIN & CHASSIS

P&C Operations in Q4 were dramatically impacted by supplier delivery & material cost premiums due to global commercial conditions. Cost increases in raw materials, freight and utilities were largely overcome by rapid sales price surcharges and successful implementation of cost reduction measures across all P&C plants. Customer schedule disruptions, due to their own e-components challenges and supplier delivery issues further complicated production planning. We have been able to harvest benefits in all regions from intense focus on our Cost Improvement

REVENUES, MEUR ADJ. EBIT, MEUR Revenues in Powertrain & Chassis decreased by MEUR 9.0 (-7.7%) to MEUR 108.3 in the fourth quarter 2021 compared to the same quarter in 2020, despite positive currency translation effects of MEUR 4.6. On a constant currency basis, revenues in Q4 2021 decreased by MEUR 13.6 in total compared to Q4 2020, which was mainly driven by decrease in the European passenger car market (MEUR 11.8). However, revenues in the Chinese passenger car end markets grew by MEUR 4.3. Revenues in the commercial vehicles end market declined by MEUR 3.1 and MEUR 2.1 in China and the United States, respectively.

Programs.

OPERATIONS NEW BUSINESS WINS, MEUR

Within the quarter, Powertrain & Chassis was awarded a significant contract to supply Gear Shift Systems to a Chinese automobile manufacturer (MEUR 21.4 in expected lifetime revenues and MEUR 3.0 in expected annualized revenues) with start of production in Q3 2022.

Despite the reduced sales volume, adjusted EBIT was MEUR 6.2 in the fourth quarter 2021, a slight increase of MEUR 0.3 compared to the adjusted EBIT in Q4 last year. On the one hand, the negative impact of the material shortages of electronic components, resin, and steel was mitigated by the improvement programs. On the other hand, the increasing passenger car business in China and the commercial car business in America as well as successful implementation of the Shift Gear measures contributed to the increased profitability in Q4

2021.

% Adj. EBIT margin (%)

Segment highlights

SEGMENT HIGHLIGHTS SPECIALTY PRODUCTS

REVENUES, MEUR ADJ. EBIT, MEUR

Excluding the cable-related part of the Off-Highway business which is included in discontinued operation, revenues in Specialty Products increased by MEUR 6.4 (+7.2%) to MEUR 95.2 compared to the fourth quarter of 2020, including positive currency translation effects of MEUR 4.6. All business units contributed to the revenue increase.

Adjusted EBIT was MEUR 5.4 in the fourth quarter of 2021, a decrease of MEUR 9.7 compared to the same quarter of last year. Despite higher revenues in Q4 2021, adjusted EBIT declined mainly due to the disproportional increase in costs related to impacts of the electronic components supply chain crisis and higher raw material cost.

Plant operations remained stable and performed at pre-pandemic levels, however many customers, impacted by semi-conductors crisis, have moved demand in short time. Capacity expansion in facilities of FTS in Mexico and Poland has commenced. Material availability for certain products has remained challenging and will continue into 2022.

OPERATIONS NEW BUSINESS WINS, MEUR

During the fourth quarter 2021, total business wins amounted to MEUR 25.6 of lifetime revenues (MEUR 18.2 in annualized revenues).

Within the quarter, Couplings was awarded a contract with a major German OEM that totals MEUR 0.9 in expected annualized revenues and MEUR 3.1 in expected lifetime revenues.

% Adj. EBIT margin (%)

EXECUTIVE SUMMARY FINANCIAL HIGHLIGHTS & NBW MARKET SUMMARY SEGMENT HIGHLIGHTS

GROUP FINANCIAL UPDATE

OUTLOOK

Q&A

Q4 2021 REVENUES AND ADJ. EBIT: SHORTFALLS IN P&C REVENUES COMPENSATED BY STRICT COST CONTROL; SPP IMPACTED BY SUPPLY CHAIN CRISIS

REVENUES (continuing operations), MEUR ADJ. EBIT (continuing operations), MEUR

The impact of supply chain crisis on adj. EBIT shown here does not include the shortfall in revenues

Group financial update

Q4 2020 VS Q4 2021 NET INCOME DEVELOPMENT

NET INCOME DEVELOPMENT (continuing operation), MEUR

ADJUSTED EBIT

» Adj. EBIT lower by MEUR 9.8 compared to Q4 2020 due to the significant disruptions in the supply chain throughout the automotive sector.

RESTRUCTURING COSTS

» Restructuring costs include consultancy fees in relation to the Company's portfolio transformation.

INTEREST

» The interest expenses in Q4 2021 were slightly higher than in Q4 2020 (MEUR 5.6 in Q4 2021 vs. MEUR 5.1 in Q4 2020).

FOREX GAINS/LOSSES

» Foreign currency gains were MEUR 4.4 in Q4 2021 compared to the losses of MEUR 4.9 in Q4 2020.

TAXES

» Tax expenses in Q4 2021 amounted to MEUR 4.8 compared to MEUR 0.5 in Q4 2020. The tax rate for full year 2021 amounts to 25%, whereas the tax rate last year was impacted by nondeductible items like goodwill impairment.

Group financial update

EBIT & NET INCOME (CONTINUING OPERATIONS)

* Adjusted EBIT is EBIT before restructuring costs.

Group financial update

LIQUIDITY DEVELOPMENT FOR THE WHOLE GROUP

NET FINANCIAL ITEMS (CONTINUING OPERATION)

FINANCIAL RATIOS (WHOLE GROUP)

EQUITY RATIO4, %

CAPITAL EMPLOYED3, MEUR

  1. Excluding restructuring costs and impairment losses in Q2 2020 2. Net interest-bearing debt 3. Capital employed at quarter end

  2. As the indices are calculated based on the figures from last 12 months, they are impacted by the capital increases in Q2 and Q3 2020

Excluding IFRS16

SEGMENT HIGHLIGHTS GROUP FINANCIAL UPDATE OUTLOOK

MARKET SUMMARY

EXECUTIVE SUMMARY

FINANCIAL HIGHLIGHTS

Q&A

Outlook

AT A GLANCE POST-DIVESTMENT BUSINESS SEGMENTS

POWERTRAIN & CHASSIS SPECIALTY PRODUCTS

> Powertrain & Chassis is a global Tier 1 supplier of driver control and driveline products to the passenger and commercial vehicle automotive markets

> The Specialty Products segment designs and manufactures products for both the automotive and commercial vehicle markets, as well as for power sports, construction, agriculture, outdoor power equipment and power electronics applications.

  • > Shifters and actuators for passenger and commercial vehicles
  • > Product mix includes some BEV-relevant technologies
  • > KA is among the top 10 suppliers in the segment

  • > Vehicle dynamics, clutch and gear actuators for passenger and commercial vehicles

  • > Product mix includes both BEV and ICErelevant technologies
  • > KA is a top supplier in the segment

DRIVELINE O N-HIGHWAY OFF -HIGHWAY FTS COUPLINGS

  • > Operator control systems for a variety of applications
  • > Low exposure to automotive sector, focused on niche applications
  • > KA is a top supplier in the segment

  • > Fluid handling systems for a wide variety of vehicles

  • > Product mix includes both BEV and ICErelevant technologies
  • > KA is a top supplier in the segment

  • > Couplings systems for compressed-air circuits

  • > Product mix includes both BEV and ICErelevant technologies
  • > KA is a top supplier in the segment

Outlook

SHIFT GEAR PROGRAM PORTFOLIO TRANSFORMATION IS UNDERWAY

  • > We will continue our portfolio transformation using the structured innovation process outlined at our capital markets day in December 2021
  • > We will consider divestments or investments according to their fit with the strategy of being second-to-none in the business areas where we operate

SHIFT GEAR INTERIOR COMFORT SYSTEMS

  • > Sale agreed of Interior Comfort Systems (ICS) business unit to Lear Corporation, closed after the balance sheet date
  • > Lear Corporation, a market leader in the seating business, can better compete in this capex-intensive business with "all in" intelligent seat system solutions

LIGHT-DUTY CABLES

  • > Sale agreed of Light Duty Cable (LDC) business unit to Suprajit, expected to close in late Q1 or early Q2 2022
  • > Suprajit's economies of scale in this area will be further enhanced by adding the LDC unit's facilities, employees and engineering capabilities

OUTLOOK 2022 WE WILL CONTINUE TO EXECUTE ON OUR SHIFT GEAR PROGRAM

WAR IN UKRAINE

  • > KA does not have facilities, customers or suppliers in either Russia or the Ukraine, and as such the direct impact is limited.
  • > The potential indirect effects are impossible to quantify at this point, but include:
  • > Interruptions at our customers' plants reducing their need for our products
  • > Reduced availability or higher cost of components, raw materials or logistics
  • > Higher energy or labor costs

USE OF PROCEEDS FROM DIVESTMENTS

  • > The partial redemption of MEUR 75 of our bonds due 2025 will save MEUR 3.75 annualized interest costs
  • > We have already repaid the Revolving Credit Facility drawn during Q4 2021
  • > We reiterate our intention for a share buyback subject to obtaining more clarity on the impact of the Ukraine crisis and completing the LDC Divesture.

NO GUIDANCE AT THIS TIME

  • > Due to the geopolitical and economic uncertainty, KA will not issue a FY 2022 guidance at this time.
  • > Absent this uncertainty, we would have expected further revenue growth in 2022 with a similar or slightly lower adjusted EBIT than in 2021, depending on the availability and cost of supply
  • > KA will closely monitor the development of the situation, and publish guidance as soon as this can be done in a clear and reliable manner

EXECUTIVE SUMMARY FINANCIAL HIGHLIGHTS & NBW MARKET SUMMARY SEGMENT HIGHLIGHTS GROUP FINANCIAL UPDATE

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