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Alstom

Investor Presentation May 11, 2021

1099_iss_2021-05-11_0a455098-b9a2-4b08-a91c-df9b01fe669f.pdf

Investor Presentation

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Full year results Fiscal Year 2020/21

  • This presentation contains forward-looking statements which are based on current plans and forecasts of Alstom's management. Such forward-looking statements are relevant to the current scope of activity and are by their nature subject to a number of important risks and uncertainty factors (such as those described in the documents filed by Alstom with the French AMF) that could cause actual results to differ from the plans, objectives and expectations expressed in such forward-looking statements. These such forwardlooking statements speak only as of the date on which they are made, and Alstom undertakes no obligation to update or revise any of them, whether as a result of new information, future events or otherwise.
  • This presentation does not constitute or form part of a prospectus or any offer or invitation for the sale or issue of, or any offer or inducement to purchase or subscribe for, or any solicitation of any offer to purchase or subscribe for any shares or other securities in the Company in France, the United Kingdom, the United States or any other jurisdiction. Any offer of the Company's securities may only be made in France pursuant to a prospectus having received the visa from the AMF or, outside France, pursuant to an offering document prepared for such purpose. The information does not constitute any form of commitment on the part of the Company or any other person. Neither the information nor any other written or oral information made available to any recipient or its advisers will form the basis of any contract or commitment whatsoever. In particular, in furnishing the information, the Company, the Banks, their affiliates, shareholders, and their respective directors, officers, advisers, employees or representatives undertake no obligation to provide the recipient with access to any additional information.
  • All data if not specified are reflecting combined group vision including Alstom legacy fiscal year 2020/21 and legacy Bombardier Transportation contribution for 2 months (February and March 2021) and are in line with Alstom accounting methods. Definition are provided at the end of this presentation. Organic change is excluding scope and forex effects, representing Alstom legacy performance only compared to fiscal year 2019/20.

Agenda

  • FY 2020/21 highlights
  • Market update
  • Business update
  • Financial results
  • Conclusion

© ALSTOM SA, 2019. All rights reserved. Information contained in this document is indicative only. No representation or warranty is given or should be relied on that it is complete or correct or will apply to any particular project. This will depend on the technical and commercial circumstances. It is provided without liability and is subject to change without notice. Reproduction, use or disclosure to third parties, without express written authorisation, is strictly prohibited.

FY 2020/21 key takeaways

● Alstom results fully in line with 2021 guidance on its legacy perimeter:

  • Book to bill ratio > 1 with very solid commercial performance in Q4 2020/21
  • Sales at €7.7bn (-4% organically) with a moderate impact from Covid-19 on operations
  • Strong adjusted EBIT margin at 8% supported by very solid project execution
  • Positive Free Cash Flow
  • Bombardier Transportation integration fully on track
  • Positive market outlook, supported by important stimulus plans worldwide

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● Strong progress on ESG commitments

FY 2020/21 key figures

1 aEBIT includes equity-accounted investments when these are considered to be part of the operating activities of the Group. This mainly includes Chinese Joint Ventures, namely CASCO Joint Venture for Alstom legacy as well as eligible Bombardier Transportation Joint Ventures. 2 Following the Bombardier Transportation acquisition and with effect from these Fiscal year 2020/21 consolidated financial statements, Alstom decided to introduce the "adjusted net profit" indicator aimed at restating its net profit from continued operations (Group share) to exclude the impact of amortisation of assets exclusively valued when determining the purchase price allocations ("PPA") in the context of business combination, net of the corresponding tax effect. This indicator is also aligned with market practice.

© ALSTOM SA, 2019. All rights reserved. Information contained in this document is indicative only. No representation or warranty is given or should be relied on that it is complete or correct or will apply to any particular project. This will depend on the technical and commercial circumstances. It is provided without liability and is subject to change without notice. Reproduction, use or disclosure to third parties, without express written authorisation, is strictly prohibited.

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BT = Bombardier Transportation legacy 2 months contribution

Strong achievements on Alstom¹ ESG roadmap

1 Objectives and indicators do not include former Bombardier Transportation yet; 2 Compared to 2014; 3 Injury Frequency Rate at 1 until 2020 and TRIR (Total Recordable Injury Rate) from 2020/21 onwards. This is a new AiM indicator which will include Lost-Time Injury and other work-related recordable events;

Integration of Bombardier Transportation (BT) on track

People & Organisation 90% of employees consider the integration as positive for the Group New N3 organization operational, with whole new organization to be deployed by summer

Customer Satisfaction

600 customers contacted post acquisition, the vast majority of them being very positive on the acquisition and see the upside potential for their business

Projects BT Projects deep dive completed and securisation roadmap launched

Information Systems

More than 30,000 former BT employees migrated to the Alstom IT environment

€400 million cost synergies annual run rate¹, objective to restore Bombardier Transportation's margin to a standard level in the medium term and double-digit EPS accretion by year 2 confirmed²

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1 By the year 4th to 5th post-closing of the acquisition; 2 After cost synergies and implementation costs, and before PPA amortization

Positive market outlook, supported by major announcements in favour of rail

Rail increasingly favored by governments and society

European Smart and Sustainable Mobility Strategy: high-speed rail traffic x2 by 2030 and freight x2 by 2050

€50bn of draft national recovery plans¹ related to Rail

H2 national strategies announced by several Member States:

€7bn by 2030 in Portugal

Numerous stimulus packages worldwide

  • €7bn by 2030 in France
  • €9bn in Germany

American Jobs Rescue plan with an 8-year programme proposed:

  • \$85bn to repair, modernize, expand public transit
  • \$80bn to repair and expand passenger rail

Record 21/22 budget of ca. \$15bn² for Indian Railways

UNIFE anticipates 2.3% CAGR in 2017-2023 with strong rebound from 2021 onwards³

¹ UNIFE and Alstom source ² Rs 1.10 lakh crore ³ UNIFE Market Study 2020, central scenario (V-shape)

© ALSTOM SA, 2019. All rights reserved. Information contained in this document is indicative only. No representation or warranty is given or should be relied on that it is complete or correct or will apply to any particular project. This will depend on the technical and commercial circumstances. It is provided without liability and is subject to change without notice. Reproduction, use or disclosure to third parties, without express written authorisation, is strictly prohibited. 10

c.€10bn in Italy France bans short-haul domestic flights where a train journey < 2h30 exists

Joint plan issued by DB and the German aviation industry to shift 4.3 million passengers from air to rail

Solid order intake for FY 2020/21 on the back of strong commercial momentum in Q4

Orders FY 2020/21 (in €bn)

  • Sound commercial activity in all product lines and geographies, with large orders in Europe and North America
  • Orders in Signalling and Services above 40% of total order intake
  • Very strong Q4 enabling a FY book-to-bill > 1 for Alstom Legacy
  • Strong backlog at €74.5 billion

1 legacy Bombardier Transportation 2 months contribution

© ALSTOM SA, 2019. All rights reserved. Information contained in this document is indicative only. No representation or warranty is given or should be relied on that it is complete or correct or will apply to any particular project. This will depend on the technical and commercial circumstances. It is provided without liability and is subject to change without notice. Reproduction, use or disclosure to third parties, without express written authorisation, is strictly prohibited.

FY 2020/21 main orders

Next generation digital interlocking for SNCF (France) Metro system in Toulouse (France) – c.€470m

34 Coradia Stream™ High Capacity double-decker and 30-year maintenance for LNVG (Germany) - €760m

64 Tramways in Cologne (Germany) – c.€220m

Taipei Metro Line 7 extension (Taiwan) - €248m

13

234 metro cars for Mumbai Metro Lines 4 & 4A (India) - €220m¹

Delhi Meerut ETCS Mainline Signalling (India) - €106m

Largest order ever placed by RENFE 152 high-capacity trains and 15-year maintenance of 56 trains (Spain) - €1.4bn

Solid commercial activity in various geographies and for all product lines

1 former Bombardier Transportation

© ALSTOM SA, 2019. All rights reserved. Information contained in this document is indicative only. No representation or warranty is given or should be relied on that it is complete or correct or will apply to any particular project. This will depend on the technical and commercial circumstances. It is provided without liability and is subject to change without notice. Reproduction, use or disclosure to third parties, without express written authorisation, is strictly prohibited.

200 multilevel commuter rail cars to Chicago's Metra (US) – c.€650m

FY 2020/21 sales performance reflect moderate Covid-19 impact on operations balanced by solid execution

Sales (in €bn)

  • FY 2020/21 sales in line with guidance on Alstom legacy perimeter
  • Covid-19 impact on operations essentially in Q1

Sales H2 2020/21 + 4% organic growth YoY (Alstom legacy)

  • Rolling Stock +6% organic vs H2 LY
  • Ramp up of large contracts on-going

  • Services +9% organic vs H2 LY

  • Impact of Covid-19 on train maintenance compensated by one-off renovation contract

Signalling +7 organic vs H2 LY

● Solid growth in H2 2020/21

Systems (17)% organic vs H2 LY

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● Anticipated ramp-down

1 BT: legacy Bombardier Transportation 2 months contribution ; AT: legacy AT contribution

Targeted value-creating bolt-on acquisitions

Braking systems player IBRE (France) and

Investment in railway cybersecurity specialist Cylus (Israël) Brake linings player FLERTEX (France) 1 Services company Shunter (Netherlands)

Strategic components Innovative partnership Services and Signalling

Transit engineering company B&C Transit (United States)

High power fuel cells specialist Helion Hydrogen Power (France)1

1 Helion Hydrogen Power and Flertex closed in April 2021

Major milestones in our smarter and greener mobility innovation roadmap

Two new countries ordered their first hydrogen trains

6 trains (+ 8 options) in Italy

  • First locomotive run in partial autonomy in France
  • Automatic shunting locomotives test in the Netherlands in 2021
  • Automatic Train Operation for regional passenger trains test in Germany in early 2023

Commercial milestones in rail network digitization

  • Selection by SNCF Réseau to develop its next generation signal interlocking
  • Installation of digital interlocking in Coburg for Deutsche Bahn

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Stable level of net R&D spending totaling 3.6% over Sales

Alstom pursued its ambition to decarbonate further mobility and impact positively society in 2020/21¹

Emissions reduction targets consistent with Paris Agreement

Exceptional €1.9m budget to better support communities suffering from the Covid-19

60% of electricity supply from renewables, increasing by 24pp

Leadership in ESG confirmed and rewarded with the inclusion in the climate A-list from CDP and for the 10th consecutive year in the DJSI World and Europe

1 All information in this slide are for Alstom legacy

aEBIT benefits from Gross Margin resilience and controlled SG&A and R&D costs

630 Adjusted EBIT1 (in € million)

  • Alstom legacy improved backlog profitability and gross margin following strong project execution and operational excellence initiatives
  • Controlled SG&A and R&D limiting Covid-19 impact on volume
  • Positive contribution of Casco
  • Legacy Bombardier Transportation low single digit margin

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1 aEBIT includes Chinese JVs contribution for both periods: €38 million for March 2020 and €50 million for March 2021

Income statement

(in € million) FY 2019/20 FY 2020/21
Sales 8,201 8,785
Adjusted
EBIT¹
630 645
Adjusted
EBIT margin
7.7% 7.3%
Restructuring
and rationalisation costs
(18) (14)
Impairments
loss, Bombardier Transaction cost
and other
5 (213)
Covid-19 inefficiencies
and incremental
costs
(24) (68)
Reversal equity
pick-up
(38) (50)
EBIT 545 300
Financial results (76) (68)
Tax
results
(118) (63)
Share in net income
of equity
investees
102 83
Minority
interests
from
continued
op.
(7) (12)
Net Profit –
Continued
operations, Group share
446 240
PPA² 11 61
Adjusted
net profit
457 301

● Other non operating items including:

€117m of Bombardier Transportation (BT) transaction and integration costs

  • PPA impact of €84m
  • Reversal equity pick-up includes mainly Chinese Joints-Ventures (Casco and BT Chinese Joint-Ventures)

● Effective tax rate at 27%

1 aEBIT includes equity-accounted investments when these are considered to be part of the operating activities of the Group. 2 impact of amortization of assets exclusively valued when determining the purchase price allocations including Bombardier Transportation and others, net of the corresponding tax effect

Ebit to Free Cash Flow

From EBIT to Free Cash Flow (in € million)

  • Positive FCF for legacy Alstom
  • Strong FCF H2 at 301m

Working capital driven by Rolling Stock ramp up as anticipated

● FCF for legacy Bombardier Transportation impacted by

Supplier repayment and partial unwinding of working capital practices

Working capital phasing

Evolution of net cash/(debt)

Net cash/(debt) evolution (in € million)

● Net debt evolution driven by :

Positive FCF performance from Alstom stand alone

  • BT acquisition impact
  • BT net debt at Jan 29th 2021
  • BT Cash outflow in Feb and March 2021

Reclassification of BT working capital instruments into debt (factoring and CAA)

1 composed of a net cash/(debt) of €(956) millionas of Dec 31st 2020 including injections from CDPQ and Bombardier Inc and of a €(451) million free cash flow in January 2021

© ALSTOM SA, 2019. All rights reserved. Information contained in this document is indicative only. No representation or warranty is given or should be relied on that it is complete or correct or will apply to any particular project. This will depend on the technical and commercial circumstances. It is provided without liability and is subject to change without notice. Reproduction, use or disclosure to third parties, without express written authorisation, is strictly prohibited.

Bombardier Transportation (BT) project review update

  • former BT legacy projects representing 70% of acquired backlog
  • Stabilization measures implemented:

Technical and engineering

Industrial and supply chain

● Evolution of provision for risks on contracts – group (in € million) ● Task force reviewed and assessed 120

March 31 2020 578
Additions / Releases / Applications (273)
Scope variation adjustments
mainly due
to Bombardier Transportation's
acquisition
1,083
Others 35
March 31 2021 1,423

● €451 million provisions already in BT Balance sheet as of Dec 2020² and €632 million additional provisions for risks on BT contracts

Commercial and customer

1 mainly due to Bombardier Transportation's acquisition ² \$554m provision for onerous contracts in Note 25 of Bombardier Inc financial reports as of Dec 2020, converted at Dec 31st exchange rate

Liquidity and gross debt

  • €1,250m cash and cash equivalents as of 31 March 2021
  • €1,500m¹ and €1,750m² fully undrawn Revolving Credit Facilities (RCF) replacing Alstom's and Bombardier's existing RCFs in the context of the Covid-19

Bonds outstanding

  • Successful 8-year €750m senior bond issuance with 0% fixed coupon in January 2021
  • 7-year €700m senior bond outstanding with a 0,25% fixed coupon issued in Oct 2019 and maturing in 2026

Commitment to Baa2 rating

1 5-year maturity and two one-year options at the lenders' discretion ² 18-month maturity and two 6-month extensions at the borrower' discretion

Shareholders distribution

DIVIDEND 2020/21

● Dividend of 0.25€ per share with 31% payout ratio¹ will be proposed to the next shareholders' meeting

1 The pay-out ratio is calculated by dividing the amount of the overall dividend with the "Adjusted net income" as presented in the management report on the consolidated financial statements

© ALSTOM SA, 2019. All rights reserved. Information contained in this document is indicative only. No representation or warranty is given or should be relied on that it is complete or correct or will apply to any particular project. This will depend on the technical and commercial circumstances. It is provided without liability and is subject to change without notice. Reproduction, use or disclosure to third parties, without express written authorisation, is strictly prohibited.

Conclusion

FY 2020/21 results

  • FY 2020/21 guidance met on all targets for Alstom legacy, on the back of market rebound
  • New organisation post- Bombardier acquisition deployed, fully focused on customers satisfaction and operational delivery of €74.5bn backlog
  • Positive market dynamic expected from 2021/22 onwards with rail instrumental in recovery plans
  • The Alstom outlook will be provided during a Capital Markets Day to be hosted virtually on July 6th 2021

Contacts & Agenda

28

Alstom as of March 2021

Over 250 sites

© ALSTOM SA, 2019. All rights reserved. Information contained in this document is indicative only. No representation or warranty is given or should be relied on that it is complete or correct or will apply to any particular project. This will depend on the technical and commercial circumstances. It is provided without liability and is subject to change without notice. Reproduction, use or disclosure to third parties, without express written authorisation, is strictly prohibited.

FY 2020/21 Sales per regions and product lines

Sales breakdown per product line

Industry-leading backlog reaching €74.5bn

Backlog breakdown per regions

Europe 55% Americas 14% Africa, Middle East & Central Asia 16% Asia Pacific 15% FY 2020/21 FY 2020/21 Europe 52% Americas 14% Africa, Middle East & Central Asia 19% Asia Pacific 15% FY 2019/20 FY 2019/20

Backlog breakdown per product line

© ALSTOM SA, 2019. All rights reserved. Information contained in this document is indicative only. No representation or warranty is given or should be relied on that it is complete or correct or will apply to any particular project. This will depend on the technical and commercial circumstances. It is provided without liability and is subject to change without notice. Reproduction, use or disclosure to third parties, without express written authorisation, is strictly prohibited.

Appendix 1 - Non-GAAP financial indicators definitions

This section presents financial indicators used by the Group that are not defined by accounting standard setters.

● Orders received

A new order is recognised as an order received only when the contract creates enforceable obligations between the Group and its customer. When this condition is met, the order is recognised at the contract value. If the contract is denominated in a currency other than the functional currency of the reporting unit, the Group requires the immediate elimination of currency exposure using forward currency sales. Orders are then measured using the spot rate at inception of hedging instruments.

● Order backlog

Order backlog represents sales not yet recognised from orders already received. Order backlog at the end of a financial year is computed as follows:

  • order backlog at the beginning of the year;
  • plus new orders received during the year;
  • less cancellations of orders recorded during the year;
  • less sales recognised during the year.

The order backlog is also subject to changes in the scope of consolidation, contract price adjustments and foreign currency translation effects.

Order backlog corresponds to the transaction price allocated to the remaining performance obligations, as per IFRS 15 quantitative and qualitative disclosures requirement.

● Book-to-Bill

The book-to-bill ratio is the ratio of orders received to the amount of sales traded for a specific period.

● Adjusted EBIT

Starting September 2019, Alstom has opted for the inclusion of the share in net income of the equity-accounted investments into the aEBIT when these are considered to be part of the operating activities of the Group (because there are significant operational flows and/or common project execution with these entities). This mainly includes Chinese joint-ventures, namely CASCO joint-venture for Alstom as well as, following the integration of Bombardier Transportation, Bombardier Sifang (Qingdao) Transportation Ltd., Bombardier NUG Propulsion System Co. Ltd. and Changchun Bombardier Railway Vehicles Company Ltd.

aEBIT corresponds to Earning Before Interests and Tax adjusted for the following elements:

  • net restructuring expenses (including rationalization costs);
  • tangibles and intangibles impairment;
  • capital gains or loss/revaluation on investments disposals or controls changes of an entity;

  • any other non-recurring items, such as some costs incurred to realize business combinations and amortization of an asset exclusively valued in the context of business combination, as well as litigation costs that have arisen outside the ordinary course of business;

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  • and including the share in net income of the operational equity-accounted investments

A non-recurring item is a "one-off" exceptional item that is not supposed to occur again in following years and that is significant. Adjusted EBIT margin corresponds to Adjusted EBIT expressed as a percentage of sales.

Appendix 1 - Non-GAAP financial indicators definitions

● Adjusted Net Profit

Following the Bombardier Transportation acquisition and with effect from these Fiscal year 2020/21 consolidated financial statements, Alstom decided to introduce the "adjusted net profit" indicator aimed at restating its net profit from continued operations (Group share) to exclude the impact of amortization of assets exclusively valued when determining the purchase price allocations ("PPA") in the context of business combination, net of the corresponding tax effect. This indicator is also aligned with market practice.

● Free cash flow

Free Cash Flow is defined as net cash provided by operating activities less capital expenditures including capitalised development costs, net of proceeds from disposals of tangible and intangible assets. Free Cash Flow does not include any proceeds from disposals of activity.

The most directly comparable financial measure to Free Cash Flow calculated and presented in accordance with IFRS is net cash provided by operating activities.

● Net cash/(debt)

The net cash/(debt) is defined as cash and cash equivalents, marketable securities and other current financial asset, less borrowings.

● Payout ratio

The payout ratio is calculated by dividing the amount of the overall dividend with the "Adjusted net profit" as presented in the management report in the consolidated financial statements.

© ALSTOM SA, 2019. All rights reserved. Information contained in this document is indicative only. No representation or warranty is given or should be relied on that it is complete or correct or will apply to any particular project. This will depend on the technical and commercial circumstances. It is provided without liability and is subject to change without notice. Reproduction, use or disclosure to third parties, without express written authorisation, is strictly prohibited.

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