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Osmosun S.A.

Earnings Release Apr 23, 2024

6297_iss_2024-04-23_ba5d6b57-8bc9-4f88-961a-2b812fcd06e8.pdf

Earnings Release

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2023 annual results

  • Results impacted by growth investments
  • Solid financial structure strengthened by IPO fundraising – Net cash position of €4.8 million
  • 2025-2027 financial guidance pushed back to 2026-2028 due to longer decisionmaking cycles regarding the allocation of major projects

Chartres, le 23 April 2024 - OSMOSUN® , a leading provider of solar-powered seawater and brackish water desalination solutions, today announces its results for the year ended 31 December 2023.1 . (ISIN: FR001400IUV6 – Symbol: ALWTR)

OSMOSUN® Chairman and CEO Quentin Ragetly said:

"2023 proved to be a turning point for OSMOSUN. Besides successfully pursuing the deployment of major projects won in previous years, particularly in Mauritania, Saint Kitts and Nevis and Cape Verde, we also launched a bold new development phase thanks to the funds raised from our successful IPO, with a view to becoming a leading player in low-carbon water treatment.

We have therefore started to strengthen our teams and sign new partnerships with the aim of expanding our local presence in priority regions worldwide and multiplying our commercial opportunities. These investments obviously impact our short-term results but will lead to future growth.

Our pipeline of projects under advanced negotiations has gathered pace thanks to the proliferation of small projects alongside an increasing number of major potential contracts. We are fully committed and perfectly positioned to consolidate a portion of these opportunities. However, due to decision-making cycles being longer than expected, we have been forced to take a cautious approach and push back our medium-term guidance by one year."

1 The annual consolidated financial statements were approved by the Board of Directors on 22 April 2024. Audit procedures have been carried out by the Statutory Auditors and the financial report will be published by 30 April 2024 at the latest.

Results impacted by growth investments

Full-year revenues, recognised on a percentage of completion basis in accordance with project costs incurred up to the balance sheet date, came to €3.0 million in 2023, mainly driven by progress across major contracts in the Group's strategic regions, particularly in the Caribbean (Saint Kitts and Nevis), Africa (Cape Verde, Mauritania, Morocco and Djibouti) and Oceania (Vanuatu).

Revenues are down 34.7% versus 2022 due to delays on certain major contracts, which therefore contributed lower revenues than expected in 2023 but will boost revenues for the current financial year.

€000 2022 2023
Revenues 4,602 3,003
Total production2 4,746 3,356
Gross margin2 2,355 1,170
EBITDA2 171 (1,947)
Adjusted EBITDA2 197 (1,925)
Operating income (623) (2,705)
Adjusted operating income2 (596) (2,683)
Financial result (223) (580)
Net non-recurring items 362 192
Net income/(loss) (456) (3,071)

Adjusted EBITDA came to a €1.9 million loss in 2023, compared to a €0.2 million profit the previous year. Adjusted EBITDA was curbed by (i) the temporary impact of one contract on gross margin, which fell short of the Group's normal gross margin level of 45-50%, and (ii) an increase in operating costs linked to Group's development phase.

Personnel costs rose 54% year on year to €1.9 million, driven by the recruitment plan launched by the Group during the period. The average headcount increased by 47% to 28.2 FTE3 in 2023 compared to 19.2 FTE in 2022. OSMOSUN launched an extensive recruitment drive in 2023, opening nine new positions. The sales team now comprises ten FTE versus six at the end of 2022. The aim is to strengthen the Group's presence in priority regions (notably Africa and Asia-Pacific) and increase the Group's ability to process bids in order to multiply its growth opportunities for

projects of all sizes. Meanwhile, the Group expanded its technical and operational teams in order to support activity ramp-up and ensure the industrialisation of small-capacity projects.

Non-recurring expenses arising from the IPO amounted to €0.3 million.

The Company posted a net loss of €3.1 million for the period, compared to a €0.5 million loss in 2022, after taking into account a purely accounting non-recurring expense relating to non-issuance premiums as part of the subscription to the capital increase by conversion of convertible bonds into shares.

Operating free cash flow came to a €2.8 million outflow (compared to a €0.6 million outflow in 2022), including operating funding needs (€2.2 million outflow) and limited investments (€0.6 million outflow).

Strengthened by the net proceeds from the capital increase, shareholders' equity amounted to €7.8 million at 31 December 2023. Cash and cash equivalents stood at €7.2 million (compared to €0.4 million at 31 December 2022) versus gross borrowings of €2.4 million, resulting in net cash of €4.8 million.

Ongoing industrial and commercial partnerships

OSMOSUN® actively pursued its commercial development throughout the year to ensure its future growth. Besides strengthening its teams, the Group also launched new strategic partnerships.

OSMOSUN established a strategic partnership in Morocco with renowned Moroccan industrial group PCS. The partnership will help consolidate the Group's local presence and enhance its ability to efficiently meet the specific demands of the Moroccan market. Morocco is experiencing severe water stress. The combined expertise of OSMOSUN and PCS will enable the subsidiary to take full advantage of the large investment programme for the construction of seawater desalination plants introduced by the government and the Moroccan industrial group OCP.

The Group has also stepped up its partnership strategy in order to consolidate its position in the seawater desalination market and expand in related markets. This includes the partnerships recently signed with OKwind, a specialist in smart renewable energy generation and management systems dedicated to self-consumption, and with the Emergency Architects Foundation.

As announced in its development plan, OSMOSUN® is reviewing potential acquisition targets that could enable it to gain access to new technologies and/or penetrate related markets.

Considerable ramp-up of the portfolio of contracts under advanced negotiation

The project pipeline has expanded considerably, with many small projects and an acceleration in the number of major projects.

The overall commercial pipeline therefore totalled €204 million at 31 December 2023 (compared to €166 million at 30 June 2023). It includes:

  • a €3.0 million order backlog (contracts signed to date) representing around 15 projects to be delivered over the next 12 months compared to €4.4 million at 30 June 2023;
  • over 50 projects under advanced negotiations4 , of which nine major projects for potential signature between 2024 and 2025, representing estimated potential revenues of €70 million compared to €38 million at 30 June 2023;

Over 180 projects in which the Company could participate have been identified5 , representing a total value of €131 million (compared to €124 million at 30 June 2023).

Adjusted outlook

Taking into account contracts already signed, the development of projects under advanced negotiations and the expected recovery from contract delays in 2023, OSMOSUN® forecasts a significant return to growth in 2024.

Growing water stress worldwide continues to bolster the desalination market, highlighting the considerable need for efficient and sustainable water treatment solutions which OSMOSUN is perfectly positioned to meet.

The commercial pipeline has significantly increased however decision-making cycles regarding the allocation of major projects are getting longer and weigh on the speed of their transformation into orders. Consequently, OSMOSUN push back its medium-term guidance by one year and now aim to generate revenues of €20 million with the adjusted EBITDA margin breaking 10% in 2026 (including the realisation of part of the projects currently under advanced negotiations) and €48 million revenue in 2028 with the adjusted EBITDA margin breaking 20%.

Next event: FY 2023 results presentation meeting, 24 April 2024 at 10 a.m. Next publication: HY 2024 revenue, 23 September 2024 after market close

4 See glossary

5 See glossary

Glossary

Projects in advanced negotiations: projects for which the Company has already made a firm offer and where the client is expected to sign within a few weeks (each qualified as PDD preliminary detailed design) or projects already qualified and undergoing negotiation with a maturity of several months (each qualified as PSD - preliminary summary design). As such, there is a risk that they may not be converted into a firm order.

Projects identified: projects for which not all the information is known or defined and qualification is still underway (maturity of over 12 months), as well as identified projects for which initial discussions have already been held with the client. As such, there is a risk that they may not be converted into a firm order.

Total production: sold production + inventoried production + capitalized production

Gross margin: Total production – purchase of raw materials and other supplies – change in inventory – direct sub-contracting

Adjusted EBITDA: Operating income restated for net depreciation and amortisation of intangible assets and property, plant and equipment and net provision charges/reversals + research tax credit

EBITDA: Operating income restated for net depreciation and amortisation of intangible assets and property, plant and equipment and net provision charges/reversals

Adjusted operating income: Operating income+ research tax credit

Operating free cash-flow: cash flow from operations – change in working capital – cash flow from investments

ABOUT OSMOSUN®

Founded in 2014, OSMOSUN® 's ambition is to become a leading player in the low-carbon water market in order to make drinking water accessible to all.

OSMOSUN® has developed a unique, patented, cost-effective, clean and sustainable solution for solar-powered battery-free seawater and brackish water desalination. This innovation makes OSMOSUN® units among the most energy-efficient and cost-effective solutions in the world. The water production capacities of its units range from 1 m3 to 50,000 m3 per day.

At 31 December 2023, 69 desalination units have been sold in 27 countries.

More information: OSMOSUN® | Create water where life is

FINANCIAL PRESS INVESTOR RELATIONS
Deborah Schwartz Hélène de Watteville
[email protected] [email protected]
+33 1 53 67 36 35 +33 1 53 67 36 33

APPENDICES: BALANCE SHEET

Du 01/01/2023 Au 31/12/2023 Du 01/01/2022
Au 31/12/2022
Etat exprimé en € Brut Amortis.
Provisions
Net Net
(1)
Capital souscrit non appelé
AA
Immobilisations Incorporelles
Frais d'établissement AB 144 971,80 AC 129 907,47 15 064,33 44 058,69
Frais de recherche et de développement AD 79 429,23 AE 79 429,23
Concessions brevets droits similaires AF 76 352,91 AG 74 726,10 1 626,81 3 644,47
Fonds commercial (1) AH Al
Autres immobilisations incorporelles
Avances et acomptes
AJ
AL
AK
AM
111 Immobilisations Corporelles
IMMOBILIS Terrains AN AO
Constructions AP AQ
Installations techniques,mat et outillage indus. AR 3 851 484,50 AS 2 900 355,71 951 128,79 1 578 273,47
Autres immobilisations corporelles AT 463 668,77 AU 203 150,80 260 517,97 269 894,61
CTIF Immobilisations en cours AV 660 220,80 AW AY 660 220,80 306 402,80
A Avances et acomptes AX
Immobilisations Financieres
Participations évaluées selon mise en équivalence CS CT
Autres participations CU 180 514,81 CV 149 245,00 31 269,81 17 266,81
Créances rattachées à des participations BB BC
Autres titres immobilisés BD 200 000,00 BE 29 300,72 170 699,28
Prêts
Autres immobilisations financières
BF
вн
BG
Bl
98 540,00 98 540,00 94 354,00
TOTAL (II) 5 755 182,82 BK 3 566 115,03 2 189 067,79 2 313 894.85
Stocks et en-cours
Matieres premières, approvisionnements BL 511 568,36 BM 511 568,36 494 441,69
En-cours de production de biens BN BO 8 000,00
En-cours de production de services BP BQ
Produits intermédiares et finis BR BS
Marchandises BT BU
Avances et Acomptes versés sur commandes BV 38 876,13 BW 38 876,13 5 039,90
CTIF CIRCULANT Creances
Créances clients et comptes rattachés (3)
Autres creances (3)
BX
BZ
1 480 310,55 BY
582 320,44 CA
14 373,00 1 465 937,55
582 320,44
1 896 833,16
142 634,50
Capital souscrit appelé, non versé СВ CC
Valeurs mobilières de placement CD 6 066 379,98 CE 6 066 379,98
Disponibilités CF 1 133 835,25 CG 1 133 835,25 386 172,26
Charges constatées d'avance (3) CH 224 415,37 Cl 224 415,37 10 829,04
REGULARISATIO
COMPTES DE
TOTAL (III) CJ 10 037 706,08 CK 14 373,00 10 023 333,08 2 943 950,55
Frais d'émission d'emprunt à étaler (IV) CL
Primes et remboursement des obligations (V) CM
Ecarts de conversion actif (VI) CN
TOTAL ACTIF CO 15 792 888,90 1A 3 580 488,03 12 212 400,87 5 257 845,40
Renvois : (1) Dont droit au bail : (2) Part à moins d'un an des CP (3) Part à plus d'un an : CR
Clause de reserve immobilisations financieres nettes : Creances
Immobilisations
de propriété : *
Stocks
Etat exprimé en € UU VIIV II EVEJ
Au 31/12/2023
UU VIIV IIKVEL
Au 31/12/2022
Capital social ou individuel (1)
Primes d'émission, de fusion, d'apport
Ecart de réévaluation (2)
DA
DB
DC
898 173,12
10 021 563,20
568 680.00
226 944.01
Propres RESERVES
Réserve légale (3)
Réserves statuaires ou contractuelles
Réserves réglementées (3)
Autres réserves
DD
DE
DF
DG
4 750,00 4 750.00
Capitaux Report à nouveau DH -653 282,17 -197 007,3
Résultat de l'exercice DI -3 070 831,50 -456 274,87
Subventions d'investissement
Provisions réglementées
DJ
DK
571 545,87 525 317,2
Total des capitaux propres DL 7 771 918,52 672 409.12
Autres Fonds Produits des émissions de titres participatifs
Propres
Avances conditionnées
DM
DN
358 845,55 497 806,77
Total des autres fonds propres DO 358 815,55 497 806,77
Provisions Provisions pour risques
Provisions pour charges
DP
DO
Total des provisions DR 0.00 0.00
11
DETTES FINANCERES DS
DT
DU
DV
DW
2 431 520,08
4.00
3 051 685,40
1 500.00
DX
DY
816 353,24
371 317.46
645 711,08
281 787.08
DZ
EA
EB 462 472,02 106 946,00
4 081 666,80 4 087 629,56
Ecarts de conversion passif ED
TOTAL PASSIF EE 12 212 400,87 5 257 845.40
(1) Écart de réévaluation incorporé au capital 18
Réserve spéciale de réévaluation (1959) 1C
(2) Dont Ecart de réévaluation libre 1D
Réserve de réévaluation (1976) 1E
(3) Dont réserve spéciale des plus-values à long terme * EF
(4) Dettes et produits constatés d'avance à moins d'un an EG
Emprunts obligataires convertibles
Autres emprunts obligataires
Emprunts dettes auprès des établissements de crédit (5)
Emprunts et dettes financières divers
Avances et acomptes reçus sur commandes en cours
DETTES D'EXPLOITATION
Dettes foumisseurs et comptes rattaches
Dettes fiscales et sociales
DETTES DIVERSES
Dettes sur immobilisations et comptes rattachés
Autres dettes
Produits constatés d'avance (4)
Total des dettes EC

PROFIT AND LOSS STATEMENT

Etat exprimé en € Du 01/01/2023
Au 31/12/2023
Du 01/01/2022
Au 31/12/2022
France Exportation
Ventes de marchandises
Biens
Production vendue
Services
FA
FD
FG
2 950 272,09 FE
52 522,44 FH
FB FC
FF
Fl
2 950 272,09
52 522,44
4 601 482,59
675,66
Montant net du chiffre d'affaires FJ 3 002 794,53 FK FL 3 002 794,53 4 602 158,25
Produits d'exploitation Production stockée
Production immobilisée
Subvention d'exploitation
Reprises sur provisions et amortissements, transfert de charges (9)
Autres produits (1) (11)
FM
FN
FO
FP
FQ
-8 000,00
360 782,00
218 104,31
7 100,00
10,62
-13 500,00
157 619,80
5 266,64
1 200,00
8,72
Total des produits d'exploitation (2) FR 3 580 791,46 4 752 753,41
Achats de marchandises
Variation de stock
Achats de matières et autres approvisionnements
Variation de stock
Autres achats et charges externes (3) (6bis)
FS
FT
FU
FV
EW
1 510 866,73
-17 126,67
2 139 990,65
2 460 632,99
-283 645,76
1 185 247,05
Charges d'exploitation Impôts, taxes et versements assimilés
Salaires et traitements
Charges sociales du personnel (10)
Dotations aux amortissements
Dotations aux provisions :
FX
FY
FZ
GA
26 575,07
1 384 558,57
464 140,80
743 151,89
20 645,60
882 839,80
316 124,36
793 372,74
- sur immobilisations
- sur actif circulant
- pour risques et charges
Autres charges (12)
GB
GC
GD
GE
14 373,00
19 414,80
179,43
GF
Total des charges d'exploitation (4)
6 285 944,84 5 375 396,21
-622 642,80
RESULTAT D'EXPLOITATION GG
-2705 153,38
Opéra.
comm.
Bénéfice attribué ou perte transférée
Perte supportée ou bénéfice transféré
GH
GI
financiers
Produits
De participations (5)
D'autres valeurs mobilières et créances d'actif immobilisé (5)
Autres intérêts et produits assimilés (5)
Reprises sur provisions et transfert de charges
Différences positives de change
Produits nets sur cessions de valeurs mobilières de placement
GJ
લંત્ર
GL
GM
GN
GO
66 379,98
14 003,00
3 004,43
4 001,93
Total des produits financiers GP 83 387,41 4 001,93
financières
Charges
Dotations aux amortissements et aux provisions
Intérets et charges assimilées (6)
Différences négatives de change
Charges nettes sur cessions de valeurs mobilières de placement
GQ
GR
ઉડ
GT
29 300,72
607 733,07
25 915,09
163 248,00
51 845,37
11 742,97
I otal des charges financières GU 662 948,88 226 836,34
RESULTAT FINANCIER GV -579 561,47 -222 834,41
RESULTAT COURANT AVANT IMPOTS GW -3 284 714,85 -845 477,21
Etat exprimé en € Du 01/01/2023
Au 31/12/2023
Du 01/01/2022
Au 31/12/2022
RESULTAT COURANT AVANT IMPOTS -3 284 714.85 -845 477.21
Produits exceptionnels
Sur opérations de gestion
Sur opérations en capital
Reprises sur provisions et transfert de charges
HA
HB
HC
191 698,35 225 097,80
151 218,59
Total des produits exceptionnels (7) HD 191 698.35 376 316.39
Charges exceptionnelles
Sur opérations de gestion (6bis)
Sur opérations en capital
Dotations aux amortissements et aux provisions (6ter)
HE
HF
HG
13 874.00
Total des charges exceptionnelles (7) нн 0.00 13 874.00
RESULTAT EXCEPTIONNEL HI 191 698,35 362 442,39
PARTICIPATION DES SALARIES
IMPOTS SUR LES BENEFICES
HJ
HK
-22 185,00 -26 760.00
TOTAL DES PRODUITS HI 3 855 877,22 5 133 071.73
TOTAL DES CHARGES HM 6 926 708,72 5 589 346.55
RESULTAT DE L'EXERCICE HN -3 070 831,50 -456 274,82

CASH FLOW STATEMENT

FLUX DE TRÉSORERIE LIÉS À L'ACTIVITÉ 2 023 2 022
Résultat net -3 070 832 -254 160
+ Amortissements et provisions 772 823 956 621
- Subvention d'investissement viré au résultat -191 698 -151 219
- Plus-values de cession, nettes d'impôt
+ Moins-values de cession, nettes d'impôt
= Marge brute d'autofinancement -2 489 707 551 243
- Variation du besoin en fonds de roulement lié à l'activité -342 197 672 358
Stocks et en-cours 9 127 270 146
Créances clients -416 523 -556 372
Autres créances 473 522 -365 082
Comptes de régularisation Actif 213 586 81 066
Fournisseurs et comptes rattachés -170 642 -193 331
Autres dettes -95 741 1 513 878
Comptes de régularisation Passif -355 526 -77 946
Flux net de trésorerie généré par l'activité (A) -2 147 510 -121 116
FLUX DE TRÉSORERIE LIÉS AUX OPÉRATIONS D'INVESTISSEMENT
Acquisitions d'immobilisations 633 623 513 777
Corporelles et incorporelles 429 437 503 985
Financières 204 186 9 792
Cessions d'immobilisations, nettes d'impôts 0 0
Corporelles et incorporelles
Financières 0
Flux net de trésorerie lié aux opérations d'investissement (B) -633 623 -513 777
FLUX DE TRÉSORERIE LIÉS AUX OPÉRATIONS DE FINANCEMENT
Dividendes versés aux actionnaires
Subventions d'investissements et avances conditionnées 98 936 -182 765
Augmentations de capital en numéraire 10 124 112
Émissions d'emprunts 0 600 000
Remboursements d'emprunts 627 872 199 422
Flux net de trésorerie lié aux opérations de financement (C) 9 595 176 217 812
Variation de trésorerie (A + B + C ) 6 814 043 -417 081
Trésorerie à l'ouverture (D) 386 172 803 253
Trésorerie à la clôture (A + B + C + D) 7 200 215 386 172

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