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Barco NV

Earnings Release Feb 8, 2018

3911_er_2018-02-08_45860217-e318-457c-8471-0c14686f8e8b.pdf

Earnings Release

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FULL YEAR RESULTS:

+ 20% EBITDA growth on flat sales, reflecting tangible progress on 'focus to perform' initiatives

Kortrijk, Belgium, 8 February 2018, 7:30 am – Today Barco (Euronext: BAR; Reuters: BARBt.BR; Bloomberg: BAR BB) announced results for the six and twelve month periods ended 31 December 2017.

Fiscal year 2017 financial highlights

  • Incoming orders at 1,105.2 million euro (+ 2.2%)
  • Sales at 1,084.7 million euro (- 1.6%), flat excluding lighting divestment1
  • EBITDA of 107.1 million euro (+ 19.1 million euro) or 9.9% of sales (+ 1.9 ppts)
  • Adjusted EBIT2 of 73.2 million euro (+36.7 million euro) or 6.8% of sales (+3.5 ppts)
  • Net income3 of 24.8 million euro4 (+13.8 million euro)
  • Free cash flow of 40.0 million euro, down from 57.4 million euro
  • ROCE @ 19% (+4 ppts)5
  • Proposal to increase the dividend to 2.10 euro per share from 1.90 euro

Executive Summary

A solid gain in gross profit margin combined with OPEX control lifted the EBITDA margin by 1.9 percentage points to 9.9%, with each division posting gains. Barco delivered this profitability improvement while maintaining R&D spending levels to ensure the healthy pipeline of innovative solutions.

Reported sales were slightly below last year and flat excluding the impact of the divestiture of the company's lighting business. Enterprise continued to deliver strong growth for ClickShare and launched Control Room's UniSee, a new LCD-based videowall as part of a turnaround plan for this business. Healthcare increased sales and strengthened its market position in the diagnostic and surgical segments. In Entertainment a promising uptake in the Venues & Hospitality segment partially offset softer sales in Cinema.

Barco undertook a strategic review of its businesses, assets, manufacturing footprint and investments as part of its 'focus to perform' program. The outcome of this review included the divestiture of the company's lighting activity, a redeployment of resources away from underperforming or non-strategic initiatives to core business opportunities and the decision to relocate the manufacturing activities from Norway to Belgium. As a result of the strategic review, the company recorded 32.4 million euro in restructuring and impairment charges consisting of 5.2 million euro of cash restructuring costs and 27.2 million euro of non-cash charges.

3 Net income attributable to the equity holder of the parent

P 1 / 21

1 The reported results are not corrected for currency effects and the impact of the lighting activity, which the company divested in 1H17. Excluding the impact of lighting, sales for 2017 were flat compared to 2016 ; excluding currency effects reported sales were 1.0% below last year.

2 Adjusted EBIT is EBIT excluding restructuring charges and impairments and other non-operating income expenses, see Glossary Annual report, Module 3

4 Net income include impairments and restructuring costs of 32.4 million euro

5 ROCE in 2017 is 4 percentagepoints higher than ROCE 2016, excluding impact of amortization on capitalized product development costs and applying adjusted tax rate of 16%

Quote of the CEO, Jan De Witte

"During 2017 we took decisive actions to establish a stronger foundation for sustainable profitable growth and improved quality of earnings. We made choices across the organization and intensified management attention on operational efficiencies and gross margin accretion initiatives," said Jan De Witte, CEO.

"While our performance in 2017 demonstrates that we are moving in the right direction, we are not finished improving our profitability and execution efficiency. Therefore, in 2018, we remain focused on our strategic initiatives in order to deliver another year of EBITDA growth and on improving the effectiveness of our sustained R&D investment to deliver future topline growth," concluded De Witte.

Outlook 2018

The following statements are forward looking and actual results may differ materially.

Assuming a stable economic environment and currencies at current levels, management expects to generate further margin improvement on flat sales for 2018 compared to 2017.

Management's full year outlook on sales anticipates unfavorable currency comparison for the first half offset by stronger sales on a comparable currency basis in the second half of the year.

Management's guidance for 2018 excludes the impact of the new strategic cinema joint venture and the new ownership structure in BarcoCFG6 .

Dividend

The Board of Directors will propose to the General Assembly to increase the dividend from 1.90 euro to 2.10 euro per share to be paid out in 2018.

The following timetable will be proposed to the Annual General Shareholder meeting

  • Ex-date: Monday, 7 May 2018
  • Record date: Tuesday, 8 May 2018
  • Payment date: Wednesday, 9 May 2018

P 2 / 21 6 BarcoCFG is the entity where Barco joined forces with China Film Group to address the Chinese cinema market. Barco holds a 58% stake in this entity. See also glossary in Annual Report.

Part I - Consolidated results for the fiscal year 2017

Order Intake & Order Book

Order book at year end was 318.8 million euro, essentially flat with FY 16 reflecting increases in Enterprise for mainly the Corporate segment offset by declines in Entertainment related to Cinema and the divested lighting activity.

Order Book

(in millions of euro) FY17 FY16 FY15
Order book 318.8 320.8 333.2

Order intake was 1,105.2 million euro, an increase of 2.2% compared to last year driven by strong gains in Healthcare & Enterprise. Declines in the APAC region were mainly offset by strong growth in the Americas region.

Order Intake

(in millions of euro) FY17 FY16 FY15
Order Intake 1,105.2 1,081.2 1,043.7

Order Intake by division

(in millions of euro) FY17 FY16 Change
Entertainment 535.7 574.8 -6.8%
Enterprise 323.9 290.2 +11.6%
Healthcare 245.8 216.3 +13.7%
Group 1,105.2 1,081.2 +2.2%

Order intake per region

FY17 FY16 Change
(in nominal value)
The Americas 35% 34% +7.5%
EMEA 32% 32% +1.5%
APAC 33% 34% -2.3%

Sales

Sales

Full year sales decreased 1.6% driven by a softer cinema market, divested business activities, de-emphasis of non-core activities and unfavourable currency. Progress in the Healthcare and Enterprise nearly offset the decline in Entertainment.

  • Excluding the impact of Barco's lighting activity, which the company divested in 1H17, sales for the year were flat compared to 2016.
  • Excluding currencies effects (mainly the impact of the Chinese Yuan) reported sales were 1.0% below last year.
(in millions of euro) FY17
FY16
FY15
Sales 1,084.7 1,102.3 1,028.9
Sales by division
(in millions of euro) FY17 FY16 Change
Entertainment 533.3 578.1 -7.7%
Enterprise 308.2 289.7 +6.4%
Healthcare 243.2 234.6 +3.7%
Group 1,084.7 1,102.3 -1.6%

Sales by region

FY17 FY16 Change
(in nominal value)
The Americas 36% 36% -0.1%
EMEA 32% 31% -1.4%
APAC 32% 33% -3.5%

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Profitability

Gross profit

Gross profit increased from 378.8 to 404.2 million euro, an increase of 25.3 million euro. Gross profit margin increased 2.9 percentage points to 37.3% compared to 34.4% in 2016, reflecting favourable product mix and the benefit of cost down engineering actions taken in all divisions.

Operating expenses & other operating results

Total operating expenses7 were 327.2 million euro compared to 322.7 million euro a year earlier. As a percentage of sales, operating expenses were 30.2% compared to 29.3% for 2016.

  • On a cash basis, Research & Development expenses were 122.3 million euro compared to 120.5 million euro last year. As percentage of sales, R&D expenses were 11.3% compared to 10.9% a year earlier.
  • Sales & Marketing expenses were 146.8 million euro compared to 147.1 million euro for 2016. As a percent of sales, Sales & Marketing expenses were 13.5% of sales compared to 13.3% in 2016.
  • General & administration expenses increased 5.4% to 58.1 million euro compared to 55.1 million euro last year and increased to 5.4% as a percentage of sales compared to 5.0% in 2016.

Other operating results amounted to a negative 3.7 million euro mainly driven by additional provisions made. Other operating results in 2016 were 3.3 million euro positive partly driven by reversals of bad debt.

EBITDA & adjusted EBIT8

EBITDA grew 21.7% to 107.1 million euro compared to 88.0 million euro for the prior year. EBITDA margin was 9.9% versus 8.0% for 2016. 9

By division, EBITDA and EBITDA margin is as follows:

FY17 (in millions of euro) Sales EBITDA EBITDA %
Entertainment 533.3 38.9 7.3%
Enterprise 308.2 40.7 13.2%
Healthcare 243.3 27.5 11.3%
Group 1,084.7 107.1 9.9%

7 Operating expenses referenced in this press release are including depreciations on tangible and intangible fixed assets.

8 EBITDA and adjusted EBIT in this press release exclude impairment and restructuring costs and other non-operating income expenses: see Glossary in Annual Report.

9 In constant currencies EBITDA margin would have been 1.6 percentage points higher at 10.5% of sales.

(in millions of euro) FY17 FY16 Change
Entertainment 38.9 30.4 +27.8%
Enterprise 40.7 33.0 +23.3%
Healthcare 27.5 24.6 +12.1%
Group 107.1 88.0 +21.7%

EBITDA by division 2017 versus 2016 is as follows:

Barco delivered double-digit EBITDA growth for 2017 with each division reporting gains, led by Entertainment and Enterprise together accounting for 85% of the year-over-year variance.

EBITDA growth resumed for the Entertainment division by discontinuing non-profitable activities and scaling back certain growth initiatives and supported by a stable performance in its base business. Significant EBITDA growth in the Enterprise division was driven by continued strong contributions from the Corporate activity. The Healthcare division booked profitability gains on favourable product mix.

Adjusted EBIT was 73.2 million euro, or 6.8% of sales, compared to 36.6 million euro, or 3.3% of sales, for 2016. EBIT in 2016 included 22.9 million euro of amortizations and impairment of capitalization of product development expenses.

Barco recorded restructuring and impairment charges of 32.4 million euro including 5.2 million euro of cash restructuring charges and 27.2 of non-cash impairment charges.

The cash component include the lay-off costs related to the decision to relocate the production in Norway to Belgium and the decision to revisit a number of growth initiatives in the Entertainment division and the X2O activity in the Enterprise division.

Non-cash items include 10.9 million euro impairment cost on goodwill, 9.1 million euro on investments and a 4.4 million euro cost related to write-off of inventories.

As a result EBIT was 40.8 million euro compared to 30.5 million euro in 2016.

Income taxes

In 2017 taxes were 11.4 million euro for an effective tax rate of 26.5%. Taxes in 2016 were 6.3 million euro for an effective tax rate of 20%.

2017 income taxes were negatively impacted by changes in tax regulation in Belgium and US resulting in a non-recurring impact of 15.6 million euro tax cost. Excluding the non-recurring impact, adjusted tax rate in 2017 was 16%.

Net income

Net income attributable to the equity holders was 24.8 million euro compared to 11.0 million euro in 2016. This is net income after deducting non-controlling interest for 8 million euro. This was 14.7 million euro in 2016, mainly resulting from a strong 2016 Chinese cinema year.

Net income per ordinary share (EPS) was 2.01 compared to 0.91 euro in 2016. Fully diluted earnings per share were 1.99 euro compared to 0.88 euro.

Cash Flow & Balance Sheet

Free Cash Flow and Working Capital

As a result of strong working capital management in the second semester, Barco generated a free cash flow of 40.0 million euro for the year compared to 57.4 million euro for 2016. Free cash flow at the end of the first semester was a negative 33.5 million euro.

(in millions of euro) FY17 FY16 FY15
Gross operating Free Cash Flow 104.0 81.9 67.4
Changes in trade receivables -7.3 0.2 -5.4
Changes in inventory -3.6 -2.8 27.6
Changes in trade payables -19.7 -2.7 16.3
Other Changes in net working capital -8.1 11.9 32.8
Change in net working capital -38.7 6.6 71.2
Net operating Free Cash Flow 65.3 88.5 138.6
Interest Income/expense 2.0 4.1 0.2
Income Taxes -4.4 -11.5 -14.9
Free Cash Flow from operating activities 63.0 81.1 123.9
Purchase of tangible and intangible FA (excl.
One Campus)
-23.2 -24.2 -14.7
Proceeds
on
disposal
of
tangible
and
intangible FA
0.2 0.6 1.1
Free Cash Flow from investing -23.0 -23.7 -13.6
FREE CASH FLOW 40.0 57.4 110.3

Barco realized a 22.1 million euro higher Gross Operating free cash flow mainly driven by higher profitability.

Working capital and Return on Capital Employed

Working capital actions in the 2nd semester brought Inventory + Accounts Receivables – Accounts Payables to 20% on flat sales.

Net working capital was -3.8% of sales compared to -5.1% in 2016 mainly due to lower outstanding trade payables and lower advances on customer contracts.

(in millions of euro) FY17 1H17 FY16
Trade Receivables 182.1 189.7 188.6
DSO 55 63 55
Inventory 154.1 169.4 166.2
Inventory turns 3.6 3.3 3.6
Trade Payables -114.5 -121.3 -135.1
DPO 58 59 63
Other Working Capital -263.3 -232.8 -276.0
TOTAL WORKING CAPITAL -41.6 5.1 -56.4

P 7 / 21

Capital Expenditure

Capital expenditure was 23.2 million euro compared to 24.2 million euro in 2016, excluding the cash-outs for the One Campus projects in 2016.

Return on Capital Employed

ROCE calculated on an adjusted tax basis was 19%, a 4 percentage points improvement versus last year.10

Goodwill

Goodwill on the group level stood at 105.4 million euro compared to 124.3 million euro at the end of 2016 and 132.4 million euro at the end of 2015.

During 2017, Barco recorded impairment charges on goodwill totalling 10.9 million euro related to the Enterprise division's X2O activity, which was acquired in 2014. In addition and related to the decision to change the ownership structure of BarcoCFG, 8.0 million euro goodwill is transferred to assets held for sale.

Cash position

Barco ended the year with a net financial cash position of 210.7 million euro, excluding the cash held in BarcoCFG. This is 24 million euro higher than the cash position at the end of 2016 and mainly as a result of positive free cash flows partially offset by dividend payments. 11

BarcoCFG held 67.4 million euro cash at the end of the year and intends to pay this out over the next 2 to 3 years through phased dividend payments to its shareholders.

11 Cash levels refer to the immediately available net cash position, excluding the cash in BarcoCFG.

P 8 / 21

10 Barco began expensing product development costs as incurred effective 1 January 2015. Previously the company had capitalized product development costs and the outstanding balance of capitalized development costs was amortized in 2015 and 2016. ROCE in 2016, excluding these amortizations was 15%.

Part II – Divisional results for fiscal year 2017

BARCO'S ORGANIZATIONAL STRUCTURE

Barco is a global technology company developing solutions for three main markets, which is also reflected in its divisional structure: Entertainment, Enterprise and Healthcare.

  • Entertainment: The Entertainment division is the combination of the Cinema and Venues & Hospitality activities, which includes Professional AV, Events and Simulation activities.
  • Enterprise: The Enterprise division is the combination of the Control Rooms activities and the Corporate activities. ClickShare is the main contributor to the Corporate activity which also includes the Medialon activities.
  • Healthcare: The Healthcare division includes the activities in Diagnostic Imaging (Diagnostic and Modality Imaging) and in Surgical.
ENTERTAINMENT DIVISION
------------------------ --
(in millions of euro) FY17 FY16 FY15 Change vs
FY16
Orders 535.7 574.8 536.4 -6.8%
Sales 533.3 578.1 514.5 -7.7%
EBITDA 38.9 30.4 43.6 +27.8%
EBITDA margin 7.3% 5.3% 8.5%

As anticipated, the Entertainment division saw cinema orders and sales volumes decline during 2017 and growth in Venues & Hospitality sales and orders. Venues and Hospitality accounted for 38% of the orders versus 35% in 2016. EBITDA and EBITDA margin benefited from 'focus to perform' actions including divesting the lighting activity at the end of the first quarter of 2017, repositioning some growth initiatives including the LED activities and reducing content financing support for the Barco Escape format.

In the cinema segment, Barco augmented its leadership position and expanded its installed base of smart laser and laser flagship projectors. More than a third of all shipped cinema projector units in 2017 were smart laser projectors and Barco attained deployments in 100 all-laser multiplexes globally, a milestone and competitive differentiator for the company. In China and North America sales declined while Barco recorded growth in South East Asia, India and Latin America.

Gearing up for the renewal wave in cinema, Barco announced it will enter into a strategic joint venture with Appotronics and China Film Group in 2018 to create a dedicated commercialized solutions channel for the global cinema market excluding mainland China.

The Venues and Hospitality segment delivered good uptake mainly in the events market and some fixed install areas such as theme parks. These increases were mainly driven by demand for new products such as laser phosphor projectors and image processing solutions which strengthened Barco's competitive positioning.

Note on Barco Escape

As previously disclosed, Barco had been exploring strategic options to secure content financing for the Barco Escape format.

Because the results of this exercise were not satisfactory, management has decided to discontinue this growth initiative.

The 30 theatres with Escape installations have been informed and Barco is working with each of these customers to reach a satisfactory outcome.

Note on Barco Fredrikstad

Following our announcement on 4 January 2018, in which Barco announced its intention to restructure the Barco Fredrikstad, Norway activities, Barco has now decided to relocate its Fredrikstad manufacturing activities to Kortrijk where they will be combined with the company's larger and new projection factory during 2018. 75 employees currently work in manufacturing and related activities at the Fredrikstad facility.

ENTERPRISE DIVISION

(in millions of euro) FY17 FY16 FY15 Change vs
FY16
Orders 323.9 290.2 287.0 +11.6%
Sales 308.2 289.7 300.4 +6.4%
EBITDA 40.7 33.0 11.1 +23.3%
EBITDA margin 13.2% 11.4% 3.7%

The Enterprise division performed well in 2017, producing an 180 basis point gain in EBITDA margin and solid increases in orders and sales driven by continued growth in the Corporate segment.

The Corporate segment accounted for about 57% of Enterprise's sales in 2017 compared to 50% a year ago.

The Corporate segment continued to grow in all regions with ClickShare now installed in approximately 350,000 meeting rooms, up from 200,000 meetings rooms for 2016 with 40% of Fortune 1000 companies now using ClickShare. North America and Europe registered the strongest sales growth. During the year Barco expanded the ClickShare portfolio with the introduction of a new higher-end version and continued to extend its sales reach and channel network, adding distributors in the US and APAC markets. In order to enlarge its meeting room ecosystem, the company also entered into a global collaboration agreement with Logitech.

With key sectors such as oil and gas and some emerging geographic markets investing less, Control Rooms' order intake was flat and sales declined, resulting in lower EBITDA. With the rear projection cube market maturing and related markets awaiting the next generation of LCD displays, the launch of Barco's new LCD-based videowall, Unisee, in November 2017, was timely and met with positive initial feedback from the market. Management expects Unisee to begin contributing sales to Control Rooms in the second half of 2018.

In addition the company continued to invest in software and workflow solutions which are gradually being introduced in to the market.

Management also decided to evaluate strategic options for Silex and X2O, two non strategic smaller activities in the Enterprise portfolio. As a result, Silex, an advanced chip design activity, was sold to Anseribus NV in December 2017. Management plans to complete its analysis of X2O options in the next coming months.

HEALTHCARE DIVISION

(in millions of euro) FY17 FY16 FY15 Change vs
FY16
Orders 245.8 216.3 221.2 +13.7%
Sales 243.2 234.6 216.0 +3.7%
EBITDA 27.5 24.6 19.4 +12.1%
EBITDA margin 11.3% 10.5% 9.0%

Healthcare achieved an 11.3% EBITDA margin for 2017 up from 10.5% for 2016, driven by modest growth in sales for both the diagnostic and the surgical segments and gross profit margin expansion reflecting positive mix-effects and continued value engineering efforts. Modality experienced softer demand. Orders indicated good uptakes in both the diagnostic and the surgical segments, primarily in North America.

In the diagnostic market Healthcare strengthened its market leadership and increased sales of its flagship Uniti-monitor. Surgical gradually made progress and the division is working on expanding the platform by aligning with new partners to fuel growth.

During the year Healthcare's 'focus to perform' actions included reducing investments in patient care solutions. The division is preparing to increase local Chinese production of healthcare displays and enhance business development capabilities to further penetrate this high-growth developing market. In addition the division is also making progress in growing its installed base of diagnostic displays in Latin America.

Conference call

Barco will host a conference call with investors and analysts on 8 February 2018 at 9:00 a.m. CET (3:00 am EST), to discuss the results of 2017. Jan De Witte, CEO, Ann Desender, CFO and Carl Vanden Bussche, IRO, will host the call.

An audio cast of this conference call will be available on the Company's website www.barco.com by 12:30 p.m. Brussels time (6:30 a.m. EST).

Additional information

Auditor's report

The statutory auditor, Ernst & Young Bedrijfsrevisoren/Réviseurs d'Entreprises represented by Marnix Van Dooren has confirmed that the audit procedures, which have been substantially completed, have not revealed any material adjustments which would have to be made to the accounting information included in this press release.

The complete audit report related to the audit of the consolidated financial statements will be shown in the 2017 annual report that will be published on the Internet (www.barco.com).

Financial Calendar 2018

- Trading update 1Q18 Wednesday 18 April 2018
- Annual general shareholders meeting Thursday 26 April 2018
- Announcement of results 1H18 Thursday 19 July 2018
- Trading update 3Q18 Wednesday 17 October 2018

About Barco

Barco designs technology to enable bright outcomes around the world. Seeing beyond the image, we develop visualization and sharing solutions to help you work together, share insights, and wow audiences. Our focus is on three core markets: Enterprise (from meeting and control rooms to corporate spaces), Healthcare (from the radiology department to the operating room), and Entertainment (from movie theaters to live events and attractions). In 2017, we realized sales of 1.085 billion euro. We have a team of 3,600 employees, located in 90 countries, whose passion for technology is captured in 400 granted patents. For more information, visit us on www.barco.com, follow us on Twitter (@Barco), LinkedIn (Barco), YouTube (BarcoTV), or like us on Facebook (Barco).

© Copyright 2018 by Barco

For more information, please contact:

Carl Vanden Bussche, VP Investor Relations +32 56 26 23 22 or [email protected]

P 13 / 21

ANNEX I

Consolidated results for 2H17

Financial highlights 2H17

  • Order intake for the semester was 543.3 million euro, slightly down from 548.3 million euro a year earlier (-0.9%).
  • Sales were 566.7 million euro were 1.1% lower than 573.1 million euro reported for 2H16
  • Gross profit margin was 36.3% versus 32.9% in 2H16, an improvement of 340 basis points.
  • EBITDA was 59.0 million euro versus 38.6 million euro in 2H16. EBITDA margin was 10.4% compared to 6.7% in 2H16.
  • Adjusted EBIT was 41.7 million euro compared to 12.4 million euro in 2H16.
  • Free cash flow for the second semester was 73.5 million euro compared to 86.4 million euro for the same period last year.

Order Intake & Order Book

Order intake for 2H17 compared to 2H16 reflects a slowdown in cinema partially offset by increases in non-cinema Entertainment activities, Healthcare and Enterprise. Growth in both the American and the EMEA region offset the decline in the APAC region, a decline which was mainly due to the softer Chinese cinema market and a strong second half in 2016.

Order Book

(in millions of euro) 2H17 1H17 2H16 1H16 2H15
Order book 318.8 349.5 320.8 332.4 333.2
Order Intake
(in millions of euro) 2H17 1H17 2H16 1H16 2H15
Order Intake 543.3 561.9 548.3 532.9 521.2
Order Intake by division
(in millions of euro) 2H17 2H16 Change
Entertainment 259.8 291.2 -10.8%
Enterprise 152.7 146.5 +4.2%
Healthcare 130.9 110.6 +18.4%
Group 543.3 548.3 -0.9%
Order intake per region
2H17 2H16 Change
(in nominal value)
The Americas 36% 33% +9%
EMEA 32% 31% +3%
APAC 32% 36% -13%

P 14 / 21

Barco nv | Beneluxpark 21 | B-8500 Kortrijk | Belgium Registered office: President Kennedypark 35 | B-8500 Kortrijk | Belgium IBAN BE49 3850 5234 2071 BBRUBEBB | VAT BE 0473.191.041 | RPR Gent, Section Kortrijk www.barco.com

Sales

Second semester sales reflect solid performances in both Healthcare and Enterprise offset to a large extent by a year-over-year decline in Entertainment.

Excluding the impact of the lighting activity, sales were 0.6% higher than last year.

Excluding currency effects sales were 1.3% higher than last year.

Year-over-year, regional differences were rather small with growth in the American region and declines in the APAC and EMEA market.

Sales

(in millions of euro) 2H17 1H17 2H16 1H16 2H15
Sales 566.7 518.0 573.1 529.2 522.7
Sales by division
(in millions of euro) 2H17 2H16 Change
Entertainment 285.9 305.4 -6.5%
Enterprise 157.4 148.8 +5.8%
Healthcare 123.3 118.9 +3.7%
Group 566.7 573.1 -1.1%

Sales by region

2H17 2H16 Change
(in nominal value)
The Americas 35% 34% +2%
EMEA 31% 31% -2%
APAC 34% 35% -3%

Profitability

Gross profit

Gross profit was 205.7 million euro for the second semester of 2017, a robust increase of 8.9% compared to 188.8 million euro for the second semester 2016.

Gross profit margin increased by 3.4 percentage points to 36.3% for the second half of 2017 compared to 32.9% for the second half of 2016.

Operating expenses & other operating results

In anticipation of softer sales for the second half compared to last year Barco took steps to control operating expenses in the second semester relative to 2016 and to the first half of 2017. Total operating expenses were 161.7 million euro, or 28.5% of sales, compared to 168.5 million euro or 29.4% of sales for the second half of 2016.

  • Research & Development expenses decreased to 58.9 million euro from 64.4 million euro last year. As a percent of sales, R&D expenses amounted to 10.4% compared to 11.2% for 2H16.
  • Sales & Marketing expenses were 73.5 million euro compared to 75.0 million euro for the second half of 2016. As a percent of sales, Sales & Marketing expenses were 13.0% in 2H17

P 15 / 21

compared to 13.1% in 2H16.

• General & administration expenses were 29.3 million euro, or 5.2% of sales, compared to 29.0 million euro or 5.1% of sales last year.

Other operating results amounted to a negative 2.4 million euro compared to a positive 2.0 million euro last year.

EBITDA & adjusted EBIT

EBITDA was 59.0 million euro compared to 38.6 million euro for the prior year second semester. EBITDA margin in the second half was 10.4% versus 6.7% for the second half of 2016, with strong increases in all divisions.

By division, EBITDA and EBITDA margin was as follows:

2H17 (in millions of euro) Sales EBITDA EBITDA %
Entertainment 285.9 21.4 7.5%
Enterprise 157.4 23.9 15.2%
Healthcare 123.3 13.7 11.1%
Group 566.7 59.0 10.4%

EBITDA by division 2H17 versus 2H16 is as follows:

(in millions of euro) 2H17 2H16 Change
Entertainment 21.4 8.2 +171.4%
Enterprise 23.9 17.5 +37.4%
Healthcare 13.7 13.7 +1.5%
Group 59.0 38.6 +52.6%

Adjusted EBIT was 41.7 million euro or 7.4% of sales compared to 12.4 million euro for the same period last year. EBIT in 2016 included 10.0 million euro of amortizations on capitalized development expenses.

Net income

Net income attributable to the equity holders for the second semester was 5.6 million euro compared to a negative 7.1 million euro in 2H16.

ANNEX II

Trading Update 4Q17

Trading update fourth quarter 2017

Order Book
(in millions of euro) 4Q17 3Q17 2Q17 1Q17 4Q16 3Q16
Order book 318.8 343.4 349.5 354.8 320.8 330.1
Order Intake
(in millions of euro) 4Q17 3Q17 2Q17 1Q17 4Q16 3Q16
Order Intake 279.7 263.7 278.4 283.5 281.7 266.7
Sales
(in millions of euro) 4Q17 3Q17 2Q17 1Q17 4Q16 3Q16
Sales 300.0 266.7 271.7 246.2 311.3 261.8
Sales
(in millions of euro) 4Q17 4Q16 Change
Entertainment 149.4 163.4 -8.6%
Enterprise 83.2 84.2 -1.2%
Healthcare 67.3 63.8 +5.5%
Group 300.0 311.3 -3.6%

P 17 / 21

ANNEX III

Financial Tables

Income Statement 2017 2016 2015
(in thousands of euro)
Sales 1,084,706 1,102,342 1,028,856
Cost of goods sold -680,554 -723,538 -691,091
Gross profit 404,152 378,804 337,765
Research and development expenses -122,305 -143,362 -150,222
Sales and marketing expenses -146,802 -147,088 -137,829
General and administration expenses -58,095 -55,122 -50,977
Other operating income (expense) - net -3,710 3,325 2,960
Adjusted EBIT 73,241 36,557 1,698
Restructuring and impairments -32,404 -12,939 -29,099
Gain on sale building - 6,866 -
Other non-operating income/(expense) - 33 35
EBIT 40,836 30,516 -27,366
Interest income 4,666 4,401 7,103
Interest expense -2,653 -3,161 -4,098
Income before taxes 42,849 31,756 -24,360
Income taxes -11,355 -6,345 4,879
Result after taxes 31,494 25,411 -19,481
Share in the result of joint ventures and associates 1,290 263 -1,073
Net income/(loss) from continuing operations 32,784 25,674 -20,554
Net income from discontinued operations - - 47,031
Net income 32,784 25,674 26,477
Net income attributable to non-controlling interest 8,008 14,652 9,009
Net income attributable to the equity holder of the
parent 24,776 11,023 17,468
Net income/(loss) (continuing) attributable to the
equity holder of the parent
24,776 11,023 -29,563
Net income (discontinued) attributable to the equity
holder of the parent - - 47,031
Earnings per share (in euros) 2.01 0.91 1.45
Diluted earnings per share (in euros) 1.99 0.88 1.41
Earnings (continuing) per share (in euro) 2.01 0.91 -2.45
Diluted earnings (continuing) per share (in euro) 1.99 0.88 -2.38
Selected Financial Ratios 2017 2016 2015
EBITDA 107,118 88,002 74,080
EBITDA on sales 9.9% 8.0% 7.2%
Adjusted EBIT on sales 6.8% 3.3% 0.2%
EBIT on sales 3.8% 2.8% -2.7%
Total debt to equity attributable to the Group 8.9% 13.6% 15.3%
Balance sheet 31 Dec 2017 31 Dec 2016 31 Dec 2015
(in thousands of euro)
ASSETS
Goodwill 105,385 124,255 132,386
Capitalized development cost - - 22,846
Other intangible assets 63,361 75,765 52,628
Land and buildings 57,964 53,019 20,221
Other tangible assets 47,366 50,916 72,346
Investments 7,906 14,460 9,031
Deferred tax assets 69,859 89,100 78,031
Other non-current assets 12,887 19,112 23,226
Non-current assets 364,729 426,627 410,715
Inventory 132,754 166,202 165,960
Trade debtors 149,438 188,561 186,910
Other amounts receivable 19,368 15,584 26,157
Cash and cash equivalents 254,130 353,549 341,277
Prepaid expenses and accrued income 5,041 8,709 9,308
Assets held for sale 139.536 - -
Current assets 700,267 732,605 729,612
Total Assets 1,064,996 1,159,231 1,140,327
EQUITY AND LIABILITIES
Equity attributable to equityholders of the parent 579,449 590,243 597,739
Non-controlling interest 14,065 25,244 13,925
Equity 593,514 615,487 611,664
Long-term debts 41,036 66,811 79,527
Deferred tax liabilities 4,647 8,813 4,462
Other long-term liabilities 4,555 11,198 2,839
Long-term provisions 24,607 30,824 17,992
Non-current liabilities 74,845 117,647 104,820
Current portion of long-term debts 10,000 11,500 10,000
Short-term debts 686 2,085 2,124
Trade payables 102,943 135,127 139,504
Advances received from customers 67,040 109,064 113,874
Tax payables 9,752 13,880 13,016
Employee benefit liabilities 49,983 57,050 48,757
Other current liabilities 10,586 9,684 7,690
Accrued charges and deferred income 18,074 58,050 59,967
Short-term provisions 26,904 29,657 28,910
Liabilities directly associated with the assets held for sale 100,669 - -
Current liabilities 396.637 426,092 423,842
Total Equity and Liabilities 1,064,996 1,159,231 1,140,327
Cash flow statement 2017 2016 2015
(in thousands of euro)
Cash flow from operating activities
Adjusted EBIT 73,241 36,557 1,698
Impairment of capitalized development costs - 1,364 4,866
Restructuring -4,244 -4,917 -3,622
Gain on sale of divestment -513 -1,000 -1,406
Amortization capitalized development cost - 21,509 44,575
Depreciation of tangible and intangible fixed assets 33,877 28,572 22,906
Gain/(Loss) on tangible fixed assets 362 -401 -543
Share options recognized as cost 1,549 1,234 1,313
Share in the profit/(loss) of joint ventures and associates 1,290 263 -1,073
Discontinued operations: cash flow from operating activities - - -4,407
Gross operating cash flow 105,560 83,180 64,308
Changes in trade receivables -7,326 205 -5,443
Changes in inventory -3,577 -2,829 27,565
Changes in trade payables -19,660 -2,676 16,297
Other changes in net working capital -8,113 11,883 32,773
Discontinued operations: change in net working capital - - 12,767
Change in net working capital -38,677 6,583 83,958
Net operating cash flow 66,883 89,763 148,266
Interest received 4,666 7,272 4,303
Interest paid -2,653 -3,161 -4,098
Income taxes -4,395 -11,538 -14,938
Discontinued operations: income taxes and interest
received/(paid) - - -5,094
Cash flow from operating activities 64,501 82,337 128,439
Cash flow from investing activities
Purchases of tangible and intangible fixed assets -23,160 -24,241 -14,730
Proceeds on disposals of tangible and intangible fixed assets 168 578 1,137
Proceeds from sale of building - 9,292 -
Acquisition of Group companies, net of acquired cash -5,889 -10,229 -9,635
Disposal of group companies, net of disposed cash 6,437 1,000 139,622
Other investing activities -3,729 -16,667 -23,072
Discontinued operations: cash flow from investing activities - - -887
Cash flow from investing activities (including
acquisitions and divestments)
-26,173 -40,267 92,435
2017 2016 2015
Cash flow from financing activities
Dividends paid -23,292 -20,951 -19,364
Dividends received 8 376 -
Capital increase/(decrease) 433 2,498 895
(Acquisition)/sale of own shares 5,314 5,684 -1,744
Proceeds from (+), payments (-) of long-term liabilities -17,532 -11,381 8,740
Proceeds from (+), payments (-) of short-term liabilities 1,401 -2,239 -17,980
Dividend distributed to non-controlling interest -17,893 -5,707 -3,006
Capital increase from non-controlling interest - 2,912 406
Cash flow from financing activities -51,562 -28,809 -32,053
Net increase/(decrease) in cash and cash equivalents -13,234 13,261 188,821
Cash and cash equivalents at beginning of period 353,549 341,277 145,340
Cash and cash equivalents (CTA) -18,801 -989 7,116
Cash and cash equivalents at end of period 321,514 353,549 341,277
Results per division 2017 2016 2015
(in thousands of euro)
Sales
Entertainment 533,285 578,057 513,332
Enterprise 308,161 289,652 299,627
Healthcare 243,259 234,633 215,896
Group 1,084,706 1,102,342 1,028,856
EBITDA
Entertainment 38,922 30,446 43,561
Enterprise 40,662 32,984 11,081
Healthcare 27,533 24,572 19,403
Group 107,118 88,002 74,080

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