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adidas AG Earnings Release 2024

Oct 29, 2024

14_10-q_2024-10-29_cf01e007-6f0f-4e03-9afd-c59454cf900c.pdf

Earnings Release

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adidas continues to grow double digits in the third quarter of 2024

Major developments:

  • Currency-neutral sales up 10\%, driven by adidas brand growing 14\% in Q3
  • Underlying adidas business grows across all markets, channels and product divisions
  • Double-digit growth in Lifestyle and Performance reflects breadth of brand momentum
  • Gross margin improves 2.0 percentage points to $51.3 \%$ despite currency headwinds
  • Operating profit of $€ 598$ million compared to $€ 409$ million in prior-year period
  • Net income from continuing operations improves strongly to $€ 469$ million, resulting in earnings per share of $€ 2.44$
  • Healthy inventories at $€ 4.5$ billion to support continued double-digit top-line growth
  • Full-year guidance raised on October 15 to reflect current brand momentum

adidas CEO Bjørn Gulden:

"The third quarter was a very strong quarter for us and again better than expected. 14\% underlying growth for the adidas brand, a very healthy gross margin above $51 \%$ and an operating profit of $€ 598$ million are numbers that we are very happy with and a proof that we are moving in the right direction. I am especially proud that we are growing in all regions, in all channels and now also in all product divisions.

Double-digit growth in both Lifestyle and Performance shows the currently good 'balance' in our business. The strong underlying growth in Greater China and the earlier-than-expected turn to positive numbers for the adidas brand in North America during the last two quarters strengthens our confidence for the mid-term future.

This shows the strength of the adidas brand and is a result of the great job our people are doing in all markets and all functions. With the heat we have again created for the adidas brand, we have a generational opportunity to connect with a new generation of consumers both in lifestyle and performance - and that in all markets.

Our focus is now to continue this momentum and to build a solid platform for future growth and to make adidas a great company again."

adidas

Third-quarter results

Currency-neutral revenues up double digits in the third quarter

Currency-neutral revenues increased 10\% during the third quarter. The double-digit growth was driven by the strong momentum of the underlying adidas business, which grew 14\%. The sale of parts of the remaining Yeezy inventory generated revenues of around $€ 200$ million in the quarter, which is significantly below the Yeezy sales in the prior year (2023: around $€ 350$ million in Q3). In euro terms, revenues grew 7\% to $€ 6.438$ billion (2023: $€ 5.999$ billion).

Footwear-led growth across product categories

Footwear revenues increased $14 \%$ on a currency-neutral basis during the quarter, led by strong double-digit growth in Originals. In addition, double-digit growth in Sportswear as well as increases in Performance categories, including Football, Running, Training, Golf and Specialist Sports, contributed to the broad-based growth in footwear. Apparel sales were up $5 \%$, mainly driven by strong double-digit growth in Football. Alongside the new home and away jerseys for the club season, adidas released retro-inspired third jerseys and a range of other product featuring the iconic Trefoil logo for its major European clubs. This is part of the company's strategy to create a bigger football lifestyle business. On the Lifestyle side, Originals benefited from the increasing popularity of the Three Stripes through offerings such as Adicolor. The initial launch of completely revamped collections, such as the brand's innovative Z.N.E. range in Sportswear, sold through well and contributed to the growth. Accessories returned to growth and increased 10\% during the quarter.

Double-digit increases in Lifestyle and Performance

On a currency-neutral basis, Lifestyle revenues increased double digits during the quarter. The company continued to drive newness and depth across its popular Samba, Gazelle, Spezial, and Campus franchises. Furthermore, adidas continued to scale volumes in Retro Running in response to fast-growing demand for its SL72 and started to incubate several franchises in the Low Profile domain, such as Taekwondo. Alongside Originals, growth accelerated in Sportswear as the company met consumer needs across a wider range of price points on the footwear side and introduced new innovative concepts in apparel. Demand for the overall Lifestyle offering continued to be fueled by collaborations with partners such as Bad Bunny, Song for the Mute, Wales Bonner, or Edison Chen. Performance also posted double-digit growth, with increases in almost all Performance categories. In Football, onpitch visibility during the major tournaments in the summer extended into the club season with well-received jersey launches as well as ongoing strength on the footwear side across Predator and F50. Growth in Running continued as adidas started to leverage the credibility of its record-braking Adizero family into the everyday running space with its recently launched Ultraboost 5, Supernova and Adistar franchises. In addition, Training delivered growth as the

adidas

Dropset 3 continued to excite consumers, while technical product innovation also drove growth in Outdoor, Specialist Sports, and Golf.

Balanced growth across channels

The strong demand for adidas products was evident across channels. Wholesale grew 13\% on a currency-neutral basis during the third quarter. Direct-to-consumer (DTC) revenues grew 7\% versus the prior year. Excluding Yeezy, the company's DTC business grew 17\%. Within DTC, adidas' own retail stores posted double-digit growth, driven by the strong sellout in the company's concept store fleet, which accelerated further compared to the first half of the year. E-commerce revenues declined 3\% in the quarter because of the significantly smaller Yeezy business. Excluding Yeezy, revenues in e-commerce increased more than 25\%. As adidas continues to focus on reducing discounting activity and improving the overall business mix on its own online platforms, the increase in full-price sales was significantly stronger.

Double-digit growth in Europe, Emerging Markets, Latin America and Japan/South Korea

Currency-neutral sales in Europe increased 18\% during the quarter. Revenues in Emerging Markets and Latin America were up 16\% and 28\%, respectively, while sales in Japan/South Korea increased 18\%. Revenues in Greater China grew 9\%. In North America, sales decreased 7\%. The decline was solely related to the significantly smaller Yeezy business. Excluding Yeezy, revenues in North America increased versus the prior year.

Gross margin improves significantly to 51.3\%

The company's gross margin increased 2.0 percentage points to $51.3 \%$ during the third quarter (2023: 49.3\%). This year's significantly smaller and less profitable Yeezy business had a negative impact on the gross margin. Consequently, the year-over-year increase of the underlying adidas gross margin was even stronger than 2.0 percentage points. The strong improvement was driven by lower product and freight costs, a more favorable product mix, as well as reduced discounting. In contrast, significant negative currency effects continued to weigh on the gross margin.

Increase in other operating income neutralized by further donations

Other operating income increased to $€ 113$ million in the third quarter (2023: $€ 5$ million). The increase reflects the release of prior years' accruals in an amount of around $€ 100$ million following the Yeezy settlement. This was offset by provisions for further donations in a similar amount, which were recorded within operating overhead expenses. As a result, these nonrecurring items did not have any material impact on the company's third-quarter operating profit.

adidas

Increase in expenses amid continued brand investments

Other operating expenses increased by $10 \%$ to $€ 2.837$ billion (2023: $€ 2.570$ billion). As a percentage of sales, other operating expenses increased 1.2 percentage points to $44.1 \%$ (2023: 42.8\%). Marketing and point-of-sale expenses were up $12 \%$ to $€ 724$ million in the quarter (2023: $€ 644$ million). The increase reflects continued investments into the global brand campaign 'You Got This,' large-scale activations around the UEFA EURO 2024, the CONMEBOL Copa América, the Olympic and Paralympic Games Paris 2024, as well as support for product launches such as the Z.N.E. apparel range. As a percentage of sales, marketing and point-of-sale expenses were up 0.5 percentage points to $11.2 \%$ (2023: 10.7\%). Operating overhead expenses grew $10 \%$ to $€ 2.114$ billion (2023: $€ 1.926$ billion), reflecting ongoing investments aimed at strengthening the company's sales activities. The provisions for further donations in an amount of around $€ 100$ million also contributed significantly to the increase. As a percentage of sales, operating overhead expenses increased 0.7 percentage points to $32.8 \%(2023: 32.1 \%)$.

Operating profit increases to $€ 598$ million

The company's operating profit amounted to $€ 598$ million (2023: $€ 409$ million), reflecting an operating margin of $9.3 \%$ (2023: $6.8 \%$ ). The sale of parts of the remaining Yeezy inventory contributed around $€ 50$ million to the company's operating profit in the third quarter. This compares to a profit contribution from Yeezy of around $€ 150$ million in the prior-year period.

Net income from continuing operations increases to $€ 469$ million

Net financial income amounted to $€ 4$ million (2023: net financial expenses of $€ 84$ million). Income taxes amounted to $€ 133$ million (2023: $€ 55$ million), implying a tax rate of $22.1 \%$ (2023: $17.0 \%$ ) that reflects the ongoing normalization of profitability levels. The company's net income from continuing operations amounted to $€ 469$ million (2023: $€ 270$ million), with basic and diluted EPS from continuing operations increasing to $€ 2.44$ (2023: $€ 1.40$ ).

First nine months results

Currency-neutral revenues up 10\% in the first nine months of 2024

In the first nine months of 2024, currency-neutral revenues increased $10 \%$ compared to the prior-year period. In euro terms, revenues were up $7 \%$ to $€ 17.718$ billion (2023: $€ 16.616$ billion) as currency developments led to an unfavorable translation impact. The topline development was driven by the strong momentum of the underlying adidas business, which grew $11 \%$ on a currency-neutral basis in the first nine months of 2024. In addition, the sale of parts of the remaining Yeezy inventory contributed revenues of more than $€ 550$ million in total during the nine-month period (2023: around $€ 750$ million).

adidas

Gross margin improves significantly to $51.1 \%$

The company's gross margin increased 2.7 percentage points to $51.1 \%$ (2023: $48.4 \%$ ) during the first nine months of the year. The positive development was driven by lower freight and product costs, a more favorable business mix, and reduced discounting. In contrast, negative currency effects weighed significantly on the gross margin.

Operating profit increases to $€ 1.280$ billion

Other operating expenses increased by $6 \%$ to $€ 7.953$ billion (2023: $€ 7.519$ billion) in the first nine months of 2024. As a percentage of sales, other operating expenses decreased 0.4 percentage points to $44.9 \%$ (2023: $45.3 \%$ ). Marketing and point-of-sale expenses were up $12 \%$ to $€ 2.087$ billion (2023: $€ 1.862$ billion) in the first nine months of the year, reflecting continued brand investments. As a percentage of sales, marketing and point-of-sale expenses were up 0.6 percentage points to $11.8 \%$ (2023: $11.2 \%$ ). Operating overhead expenses increased $4 \%$ to $€ 5.866$ billion (2023: $€ 5.657$ billion). As a percentage of sales, operating overhead expenses decreased 0.9 percentage points to $33.1 \%$ (2023: $34.0 \%$ ). As a result, the company's operating profit amounted to $€ 1.280$ billion (2023: $€ 646$ million), reflecting an operating margin of $7.2 \%$ (2023: $3.9 \%$ ). The sale of parts of the remaining Yeezy inventory contributed around $€ 150$ million to the company's operating profit in the first nine months of 2024 (2023: around $€ 300$ million). Net income from continuing operations increased significantly to $€ 851$ million (2023: $€ 343$ million), with basic earnings per share from continuing operations increasing to $€ 4.50$ (2023: $€ 1.69$ ). The minor difference to diluted earnings per share from continuing operations of $€ 4.49$ (2023: $€ 1.69$ ) is attributable to the company's employee stock purchase program.

Healthy inventories to support continued double-digit top-line growth

Inventories decreased 7\% to $€ 4.524$ billion as at September 30, 2024. This level as well as the composition of inventories allow for continued double-digit top-line growth. On a currency-neutral basis, inventories decreased 3\% compared to September 30, 2023. Operating working capital was down $12 \%$ to $€ 4.886$ billion (2023: $€ 5.557$ billion). On a currency-neutral basis, operating working capital decreased $8 \%$. Average operating working capital as a percentage of sales decreased 6.3 percentage points to $20.6 \%$ (2023: $26.9 \%$ ). This development reflects the decrease in inventories compared to the prior year as well as an increase in payables, partly offset by higher receivables.

Adjusted net borrowings decrease $€ 1.0$ billion compared to the prior year

Adjusted net borrowings on September 30, 2024, amounted to $€ 4.211$ billion (September 30, 2023: $€ 5.235$ billion), representing a year-over-year decrease of $20 \%$, or $€ 1.0$ billion in absolute terms. This development mainly reflects a decline in short-term borrowings due to

adidas

the repayment of a bond with maturity September 2024 and an increase in cash and cash equivalents due to the company's strong cash flow generation.

Full-year outlook

Currency-neutral revenues to increase at a rate of around 10\% in 2024

On October 15, adidas raised its top- and bottom-line guidance as a result of the better-thanexpected performance during the third quarter and taking into account the current brand momentum. adidas now expects currency-neutral revenues to increase at a rate of around $10 \%$ in 2024 (previously: to increase at a high-single-digit rate). The company's operating profit is now expected to reach a level of around $€ 1.2$ billion (previously: to reach a level of around $€ 1.0$ billion). Within this guidance, adidas assumes the sale of the remaining Yeezy inventory during the remainder of the year to occur on average at cost. This would result in additional revenues of around $€ 50$ million and no further profit contribution in the fourth quarter of 2024.

Contacts:

Media Relations

[email protected]
Tel.: +49 (0) 9132 84-2352

Investor Relations

[email protected]
Tel.: +49 (0) 9132 84-2920

For more information, please visit adidas-group.com.
adidas uses 'Alternative Performance Measures' ('APM') in its regulatory and mandatory publications that may represent so-called non-GAAP-measures. An overview of these Alternative Performance Measures can be found at adidas-group.com/financial-publications.

adidas

adidas AG Condensed Consolidated Income Statement (IFRS) $€$ in millions

Quarter ending September 30, 2024 Quarter ending September 30, 2023 Change
Net sales 6,438 5,999 $7.3 \%$
Cost of sales 3,137 3,044 $3.1 \%$
Gross profit 3,301 2,955 11.7\%
(\% of net sales) 51.3\% 49.3\% 2.0pp
Royalty and commission income 20 20 $2.4 \%$
Other operating income 113 5 2,342.6\%
Other operating expenses 2,837 2,570 10.4\%
(\% of net sales) 44.1\% 42.8\% 1.2pp
Marketing and point-of-sale expenses 724 644 12.3\%
(\% of net sales) 11.2\% 10.7\% 0.5pp
Operating overhead expenses ${ }^{1}$ 2,114 1,926 9.7\%
(\% of net sales) 32.8\% 32.1\% 0.7pp
Operating profit 598 409 44.0\%
(\% of net sales) 9.3\% 6.8\% 2.5pp
Financial income 29 31 (7.4\%)
Financial expenses 25 115 (78.3\%)
Income before taxes 601 326 84.7\%
(\% of net sales) 9.3\% 5.4\% 3.9pp
Income taxes 133 55 140.0\%
(\% of income before taxes) 22.1\% 17.0\% 5.1pp
Net income from continuing operations 469 270 73.4\%
(\% of net sales) 7.3\% 4.5\% 2.8pp
Gain from discontinued operations, net of tax 7 10 (28.0\%)
Net income 476 280 69.8\%
(\% of net sales) 7.4\% 4.7\% 2.7pp
Net income attributable to shareholders 443 259 70.9\%
(\% of net sales) 6.9\% 4.3\% 2.6pp
Net income attributable to non-controlling interests 33 21 56.5\%
Basic earnings per share from continuing operations (in $€$ ) 2.44 1.60 74.8\%
Diluted earnings per share from continuing operations (in $€$ ) 2.44 1.60 74.8\%
Basic earnings per share from continuing and discontinued operations (in $€$ ) 2.48 1.65 70.9\%
Diluted earnings per share from continuing and discontinued operations (in $€$ ) 2.48 1.65 70.9\%

[^0]
[^0]: 1 Aggregated distribution and selling expenses, general and administration expenses, sundry expenses and impairment losses (net) on accounts receivable and contract assets. Rounding differences may arise.

adidas

Net Sales ${ }^{1,2} £$ in millions

Quarter ending September 30, 2024 Quarter ending September 30, 2023 Change Change (currency-neutral)
Europe 2,152 1,812 18.8\% 18.1\%
North America 1,362 1,484 (8.3\%) (7.3\%)
Greater China 946 870 8.7\% 8.9\%
Emerging Markets 910 834 9.1\% 16.2\%
Latin America 677 621 9.1\% 28.4\%
Japan/South Korea 361 318 13.5\% 18.1\%
Other Businesses 29 38 (22.1\%) (27.8\%)

1 Prior year adjusted in context of introduction of new segment structure.
2 Differences to aggregated net sales may arise due to items which are not directly attributable.
Rounding differences may arise.

adidas

adidas AG Condensed Consolidated Income Statement (IFRS) $€$ in millions

Nine months ending September 30, 2024 Nine months ending September 30, 2023 Change
Net sales 17,718 16,616 $6.6 \%$
Cost of sales 8,662 8,579 $1.0 \%$
Gross profit 9,056 8,036 12.7\%
(\% of net sales) 51.1\% 48.4\% 2.7pp
Royalty and commission income 56 66 $(16.0 \%)$
Other operating income 121 62 95.9\%
Other operating expenses 7,953 7,519 5.8\%
(\% of net sales) 44.9\% 45.3\% $(0.4 p p)$
Marketing and point-of-sale expenses 2,087 1,862 12.1\%
(\% of net sales) 11.8\% 11.2\% 0.6pp
Operating overhead expenses ${ }^{1}$ 5,866 5,657 3.7\%
(\% of net sales) 33.1\% 34.0\% (0.9pp)
Operating profit 1,280 666 98.2\%
(\% of net sales) 7.2\% 3.9\% 3.3pp
Financial income 71 61 18.0\%
Financial expenses 201 226 $(10.9 \%)$
Income before taxes 1,150 480 139.4\%
(\% of net sales) 6.5\% 2.9\% 3.6pp
Income taxes 299 138 117.4\%
(\% of income before taxes) 26.0\% 28.6\% (2.6pp)
Net income from continuing operations 851 363 148.2\%
(\% of net sales) 4.8\% 2.1\% 2.7pp
Gain from discontinued operations, net of tax 1 2 $(78.1 \%)$
Net income 851 365 146.6\%
(\% of net sales) 4.8\% 2.1\% 2.7pp
Net income attributable to shareholders 803 304 164.1\%
(\% of net sales) 4.5\% 1.8\% 2.7pp
Net income attributable to non-controlling interests 48 41 17.2\%
Basic earnings per share from continuing operations (in $€$ ) 4.50 1.69 166.0\%
Diluted earnings per share from continuing operations (in $€$ ) 4.49 1.69 166.0\%
Basic earnings per share from continuing and discontinued operations (in $€$ ) 4.50 1.70 164.1\%
Diluted earnings per share from continuing and discontinued operations (in $€$ ) 4.50 1.70 164.1\%

1 Aggregated distribution and selling expenses, general and administration expenses, sundry expenses and impairment losses (net) on accounts receivable and contract assets. Rounding differences may arise.

adidas

Net Sales ${ }^{1,2} £$ in millions

Nine months ending September 30, 2024 Nine months ending September 30, 2023 Change Change (currency-neutral)
Europe 5,797 4,913 18.0\% $17.2 \%$
North America 3,786 4,060 (6.8\%) (6.3\%)
Greater China 2,665 2,520 5.8\% 8.6\%
Emerging Markets 2,371 2,106 12.6\% 18.9\%
Latin America 1,965 1,812 8.4\% 26.1\%
Japan/South Korea 1,021 991 3.0\% 10.5\%
Other Businesses 85 165 (48.9\%) (47.3\%)
1 Prior year adjusted in context of introduction of new segment structure. 2 Differences to aggregated net sales may arise due to items which are not directly attributable. Rounding differences may arise.

adidas

adidas AG Consolidated Statement of Financial Position (IFRS) $€$ in millions

September 30, 2024 September 30, 2023 Change
Cash and cash equivalents 1,781 954 86.7\%
Short-term financial assets - 32 n.a.
Accounts receivable 2,951 2,721 8.5\%
Other current financial assets 813 809 0.5\%
Inventories 4,524 4,849 (6.7\%)
Income tax receivables 137 117 16.3\%
Other current assets 937 1,039 (9.8\%)
Total current assets 11,142 10,520 5.9\%
Property, plant and equipment 2,033 2,139 (4.9\%)
Right-of-use assets 2,715 2,354 15.3\%
Goodwill 1,230 1,263 (2.6\%)
Other intangible assets 414 435 (4.9\%)
Long-term financial assets 336 311 7.8\%
Other non-current financial assets 383 361 6.2\%
Deferred tax assets 1,248 1,272 (1.9\%)
Other non-current assets 104 65 60.4\%
Total non-current assets 8,462 8,200 3.2\%
Total assets 19,605 18,720 4.7\%
Short-term borrowings 126 612 (79.4\%)
Accounts payable 2,589 2,013 28.6\%
Current lease liabilities 584 559 4.6\%
Other current financial liabilities 248 217 14.5\%
Income taxes 390 315 23.7\%
Other current provisions 1,370 1,308 4.7\%
Current accrued liabilities 2,559 2,518 1.6\%
Other current liabilities 603 637 (5.3\%)
Total current liabilities 8,469 8,178 3.6\%
Long-term borrowings 2,418 2,434 (0.7\%)
Non-current lease liabilities 2,456 2,141 14.7\%
Other non-current financial liabilities 11 23 (51.6\%)
Pensions and similar obligations 126 90 39.9\%
Deferred tax liabilities 142 132 6.9\%
Other non-current provisions 366 103 253.9\%
Non-current accrued liabilities - 4 n.a.
Other non-current liabilities 74 8 837.9\%
Total non-current liabilities 5,593 4,936 13.3\%
Share capital 179 179 -
Reserves 168 501 (66.5\%)
Retained earnings 4,815 4,524 6.4\%
Shareholders' equity 5,161 5,204 (0.8\%)
Non-controlling interests 382 403 (5.2\%)
Total equity 5,543 5,606 (1.1\%)
Total liabilities and equity 19,605 18,720 4.7\%

Rounding differences may arise.

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Additional Balance Sheet Information $€$ in millions

September 30, 2024 September 30, 2023 Change
Operating working capital 4,886 5,557 $[12.1 \%]$
Working capital 2,674 2,342 $14.2 \%$
Adjusted net borrowings ${ }^{1}$ 4,211 5,235 $[19.6 \%]$
Financial leverage ${ }^{2}$ $81.6 \%$ $100.6 \%$ $[19.0 \mathrm{pp}]$

1 Adjusted net borrowings = short-term borrowings + long-term borrowings + current and non-current lease liabilities + pensions and similar obligations + factoring - accessible cash and cash equivalents.
2 Based on shareholders' equity.
Rounding differences may arise.