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bpost SA/NV

Earnings Release Mar 13, 2018

3922_er_2018-03-13_8672b32a-22f3-4490-acfe-c060cfbe2ff6.PDF

Earnings Release

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bpost: fourth quarter 2017 results

Fourth quarter 2017 highlights

  • Operating income (revenues) at EUR 955.1m (+38.3%) explained by the excellent Parcels revenues driven by end of year sales and the positive impact of the consolidation of Radial (1.5 month) compensating Domestic Mail evolution.
  • Domestic Mail underlying volume trend at -6.4% (-5.8% for the year 2017). Increased esubstitution for the quarter in transactional mail partly compensated by positive volume trend in advertising mail.
  • Continued excellent Domestic Parcels volumes growth at +30.8% (+28.2% for the full year), driven by boosting e-commerce and online C2C product offering during the year-end peak. Price/mix effect of -6.9%.
  • Logistic Solutions up EUR 237.2m, driven by the consolidation of Radial and Dynagroup.
  • Additional Sources of Revenues increasing with EUR 44.8m driven by the acquisition of Ubiway.
  • Costs (EUR +269.9m) are influenced by acquisitions and year-end peak.
  • EBITDA up EUR 9.9m to EUR 151.4m including Acquisitions.
  • Net profit of bpost SA/NV (BGAAP) for the full year came in at EUR 291.0m.
  • Proposed total dividend of EUR 1.31 gross per share based on 2017 results, composed of an interim dividend of EUR 1.06 (paid in December 2017) and a final proposed dividend of EUR 0.25, subject to the approval of shareholders.

CEO quote

Koen Van Gerven, CEO, commented: "In 2017 we achieved key milestones to carry forward our sustainable profitable growth. First the recent strategic acquisition of Radial allows us to expand our business in the fast growing e-commerce logistics business. Second the successful launch of the biggest sorting center in the Benelux is a key enabler in delivering operational excellence for our customers. And finally the new postal law voted recently by the Belgian parliament secures a stable and transparent regulatory framework in Belgium.

The fourth quarter benefitted again from an excellent domestic parcels growth driven by strong online end of year sales. However our operational results have been impacted by an increased e-substitution in Transactional Mail, costs related to the set-up of activities at our new sorting facility in Brussels, higher opex to manage year-end peak and a restructuring provision for Ubiway. The major financial objective of 2017 was to compensate the absence of price increase on the small user basket with an estimated impact of EUR 20 million. Our operational results for the full year 2017 are above last year driven by the excellent parcels performance and by the contribution of the acquisitions, including Radial. Next year will be another challenging year but we remain confident in our strategy which will continue to deliver as we did over the last years."

Outlook for 2018

The outlook for 2018 includes the acquisitions of Radial, Bubble Post, Leen Menken Foodservice Logistics, IMEX Global Solutions and M.A.I.L..

We expect revenues to grow driven by:

  • double digit volume growth in Domestic Parcels, with a price/mix effect between -3% and -6%.
  • continued growth in international parcels supported by newly acquired businesses.
  • stable Radial revenues
  • partly offset by:
  • an underlying Domestic Mail volume decline of up to 7%, partially compensated by price/mix effect of +4% on average
  • Continued decline in Banking & Financial revenue

On the cost side, we expect higher costs driven by:

  • increase in transport cost reflecting growth in International Parcels & Mail
  • consolidation of acquired businesses
  • salary indexation expected as of November 2018
  • Radial costs impacted by phase out webstore business and higher than expected opex (medical benefits and inflation) not fully compensated by productivity improvements.

partly compensated by:

  • continued productivity improvements and optimized FTE mix
  • continued cost optimization

This results in our ambition to achieve a recurring EBITDA in the range of EUR 560 to 600m and dividend for 2018 at least at the same level as 2017.

• Gross capex is expected to be around EUR 140.0m explained by Recurring & Vision 2020 investments and business development investments for new subsidiaries (Radial, Ubiway and Dynagroup)

Key figures1

4th quarter (million EUR)

Reported
4Q16
4Q17 Normalized
4Q16
4Q17 % Δ
Total operating income (revenues) 690.7 955.1 690.7 955.1 38.3%
Operating expenses 549.2 803.7 549.2 803.7 46.3%
EBITDA 141.5 151.4 141.5 151.4 7.0%
Margin (%) 20.5% 15.9% 20.5% 15.9%
EBIT 118.0 115.5 118.0 124.2 5.3%
Margin (%) 17.1% 12.1% 17.1% 13.0%
Profit before tax 121.0 106.9 121.0 115.7 -4.4%
Income tax expense 19.3 39.8 41.5 42.2
Net profit 101.7 67.1 79.5 73.5 -7.6%
FCF 34.5 (576.6) 34.5 (576.6)
bpost S.A./N.V. net profit
(BGAAP)
86.8 68.2 64.7 68.2 5.5%
Net Debt/ (Net cash), at 31
Dec.
(492.7) 292.4 (492.7) 292.4
Full year (million EUR)
Reported Normalized
FY16 FY17 FY16 FY17 % Δ
Total operating income (revenues) 2,425.2 3,023.8 2,425.2 3,023.8 24.7%
Operating expenses 1,838.4 2,425.9 1,838.4 2,425.9 32.0%
EBITDA 586.9 598.0 586.9 598.0 1.9%
Margin (%) 24.2% 19.8% 24.2% 19.8%
EBIT 496.5 492.9 496.5 501.6 1.0%
Margin (%) 20.5% 16.3% 20.5% 16.6%
Profit before tax 489.5 488.7 489.5 497.5 1.6%
Income tax expense 143.2 165.8 165.4 168.2
Net profit 346.2 322.9 324.1 329.3 1.6%
FCF 193.9 (485.8) 193.9 (485.8)
bpost S.A./N.V. net profit
(BGAAP)
308.7 291.0 286.5 291.0 1.6%
Net Debt/ (Net cash), at 31
Dec.
(492.7) 292.4 (492.7) 292.4

For more information: Baudouin de Hepcée T. +32 2 276 2228 (media and IR) corporate.bpost.be/investors Saskia Dheedene T. +32 2 276 7643 (IR only) [email protected]

1 Normalized and Q4 figures are not audited.

Fourth quarter 2017 - Income Statement

Total comparable operating income increased by EUR 279.8m to EUR 955.1m. Excluding the impact of Radial (EUR 203.1m), the increase amounted to EUR 76.7m. This increase was driven by Parcels (EUR +43.7m, explained by Parcels growth and the integration of DynaGroup), along with the integration of Ubiway and the reversal on earn-out of DynaGroup, which were the main contributors to the increase of Additional sources of revenues (EUR +43.6m) and the total operating income attributable to Corporate (EUR +10.8m). All these effects were partially offset by the decrease of Domestic Mail as the price increase in Domestic Mail (EUR +3.0m) was outpaced by the volume decrease of Domestic Mail (EUR -23.6m) and a working day impact (EUR -0.7m).

Excluding Radial, reported comparable costs increased by EUR 83.8m, mainly due to the consolidation of new subsidiaries. Normalized EBITDA and EBIT increased respectively by EUR 9.9m and EUR 6.2m helped by the reversal on earn-out DynaGroup and the contribution of Radial.

Net financial result decreased by EUR 11.8m mainly due to non-cash financial results related to IAS 19 employee benefits.

Normalized income tax expense decreased compared to last year, with the effective tax rate being 36.5%. During the last quarter of 2016 Deltamedia NV/SA had been liquidated, triggering a positive impact of EUR 22.2m. The loss on the participation incurred by bpost NV/SA was tax deductible upon liquidation to the extent it represented previously fiscally paid-up capital in Deltamedia NV/SA and had been excluded from the normalized results due to its non-recurring nature.

Normalized IFRS group net profit reached EUR 73.5m. Belgian GAAP net profit of the parent company amounted to EUR 68.2m and was higher compared to last year which normalized for the impact of the liquidation of Deltamedia amounted to EUR 64.7m.

Full year 2017 - Income Statement

Total comparable operating income increased by EUR 614.0m to EUR 3,023.8m. Excluding the impact of Radial (EUR 203.1m), the increase amounted to EUR 410.9m. This increase was driven by Parcels (EUR +205.3m, explained by Parcels growth and the integration of DynaGroup), along with the integration of Ubiway and the reversal on earn-out of DynaGroup, which were the main contributors to the increase of Additional sources of revenues (EUR +255.2m) and the total operating income attributable to Corporate (EUR +11.5m). All these effects were partially offset by the decrease of Domestic Mail as the price increase in Domestic Mail (EUR +12.5m) were outpaced by the volume decrease of Domestic Mail (EUR -71.3m) and the impact of less working days (EUR - 2.3m).

Excluding Radial, reported comparable costs increased by EUR 416.7m, mainly due to the consolidation of new subsidiaries. Overall normalized EBITDA and EBIT increased respectively EUR 11.1m and EUR 5.1m. Excluding one-offs (reversal on earn-out DynaGroup and non-cash profit related to the termination of transport benefit) and the contribution of Radial, EBITDA is slightly below guidance.

Net financial result increased by EUR 3.2m mainly due to non-cash financial results related to IAS 19 employee benefits.

Normalized income tax expense slightly decreased compared to last year, with the effective tax rate being 33.8%. During the last quarter of 2016 Deltamedia NV/SA had been liquidated, triggering a positive impact of EUR 22.2m. The loss on the participation incurred by bpost NV/SA was tax deductible upon liquidation to the extent it represented previously fiscally paid-up capital in Deltamedia NV/SA and had been excluded from the normalized results due to its non-recurring nature.

Normalized IFRS group net profit reached EUR 329.3m or EUR 5.2m higher compared to last year. Belgian GAAP net profit of the parent company amounted to EUR 291.0m and was higher compared to last year, which normalized for the impact of the liquidation of Deltamedia amounted to EUR 286.5m.

Total operating income: group overview

Following last years' acquisitions resulting in an expansion of products and services, the revenue portfolio of the bpost Group has been updated to better reflect the different activities. As of January 1, 2017 parcels solutions and fulfillment services have been transferred to the Logistic Solutions portfolio (previously called Special Logistics), whereas the Kariboo activities of Ubiway and the customs activities have been transferred to Domestic Parcels. These portfolios were previously registered under Additional sources of revenues, more specifically under Value added services and Other. The Asian packet products have been aligned and are now all reported within the International Parcels portfolio instead of International Mail. Finally the press and convenience distribution activities of Ubiway have been transferred from Retail & Other to a newly created product category Distribution.

Furthermore in 2017 the purchase price allocation for Ubiway has been finalized and the accounting policies of Ubiway have been aligned with the policies of bpost Group. A part of the revenues of the 4th quarter of 2016 which had been booked under the principal model has been restated to the agent model in order to be in line with IAS 18 "Revenue". As a consequence certain sales and cost of sales are now being presented on a net basis, this led to a decrease of revenues and materials costs of EUR 15.4m but did not have an impact on the EBITDA, EBIT or net result.

Taking into account these changes, the 2016 figures at the level of the product portfolios have been made comparable to reflect these changes. The comparable figures are shown under the heading "comparable". The variances mentioned hereafter compare the 2017 figures with the 2016 comparable figures.

In million EUR 4Q16 Reclassi
fication
4Q16
Com
parable
4Q17 % ∆
comp
Under
lying vol.
% ∆
Domestic mail 381.2 0.0 381.2 (21.4) 359.8 -5.6% -6.4%
Transactional mail 235.1 235.1 (20.3) 214.8 -8.6% -8.9%
Advertising mail 66.2 66.2 1.1 67.3 1.7% 0.5%
Press 79.9 79.9 (2.2) 77.7 -2.8% -2.6%
Parcels 118.3 4.0 122.3 245.6 367.9 200.7%
Domestic parcels 52.0 1.1 53.1 11.7 64.8 22.0% +30.8%
International parcels 64.4 1.9 66.3 (3.3) 63.0 -5.0%
Logistic solutions 2.0 1.0 3.0 237.2 240.2 -
Additional sources
of revenues
189.2 (19.4) 169.8 44.8 214.6 26.4%
International mail 45.5 (1.9) 43.6 (0.6) 43.0 -1.4%
Value added
services
25.5 (0.7) 24.8 0.7 25.4 2.6%
Banking and
financial products
49.9 0.0 49.9 (6.5) 43.5 -13.0%
Distribution 10.7 10.7 15.1 25.8 141.0%
Retail & other 68.3 (27.6) 40.7 36.2 76.9 88.8%
Corporate 2.0 0.0 2.0 10.8 12.8 535.7%
TOTAL 690.7 (15.4) 675.3 279.8 955.1 41.4%

Fourth quarter of 2017

Total comparable operating income increased by EUR 279.8m, or 41.4%, from EUR 675.3m in the fourth quarter of 2017 to EUR 955.1m in the same period of 2016.

Revenues from Domestic Mail decreased by EUR 21.4m to EUR 359.8m as reported and underlying volume decline (corrected for 1 working day less on franking machines and 1 more on stamps) amounted to -6.6% and -6.4% respectively. Transactional mail with a reported and underlying volume decline of respectively -9.2% and -8.9% was impacted by an accelerated e-substitution, mainly in banking and telco sectors combined with growing acceptance of electronic documents by end users. Advertising mail realized a reported and underlying volume increase of +0.5% for the quarter. This increase was driven by the focus on growth segments and indirect channels. Press volume noted a slightly better reported and underlying trend of -2.6% compared to the previous quarter (-4.3%) and full year 2017 (-3.7%). This was mainly driven by periodicals.

Total mail volume decline impacted revenues by EUR -23.6m, along with 1 working day less on franking machines and 1 more on stamps (EUR -0.7m) and was partially compensated by the net improvement in price and mix amounting to EUR 3.0m.

Parcels increased by EUR 245.6m to EUR 367.9m or excluding the impact of Radial (EUR 201.9m) the increase amounted to EUR 43.7m. The continued growth in Domestic Parcels (EUR 11.7m) and Logistic Solutions (EUR 35.3 m) following the consolidation of DynaGroup was slightly offset by the lower revenues for International parcels (EUR -3.3m). Domestic Parcels noted again a strong quarterly volume growth of +30.8% driven by strong e-commerce growth and the continued growth in C2C parcels (online offering). Price increases were fully offset by the evolution of the client and product mix, resulting in a negative price mix effect of -6.9% which continued to impact revenue evolution. Within International Parcels the growth in flows from Asia and Europe was offset by lower flows from the US due to some phasing elements and the impact of the weaker USD.

Total operating income from Additional Sources of Revenues increased by EUR 44.8m to EUR 214.6m or excluding the impact of Radial (EUR 1.2m) the increase amounted to EUR 43.6m. The decrease of Banking and financial products (EUR -6.5m) due to the lower revenues from financial transactions managed on behalf of the Belgian State and the lower commission of bpost bank was more than compensated by the increase of Distribution (EUR 12.9m) and Retail & Other (EUR 37.1m). This increase in turn was mainly due to the integration of Ubiway and the reversal on DynaGroup earn-out.

Revenues from Corporate increased by EUR 10.8m.

Full year 2017

In million EUR FY16 Reclassi
-fication
FY16
Comparable
FY17 % ∆
comp
underlying
vol. % ∆
Domestic mail 1,414.4 0.0 1,414.4 (61.0) 1,353.4 -4.3% -5.8%
Transactional mail 873.3 0.0 873.3 (65.4) 807.9 -7.5% -8.1%
Advertising mail 247.8 0.0 247.8 5.0 252.9 2.0% 1.5%
Press 293.2 0.0 293.2 (0.6) 292.6 -0.2% -3.7%
Parcels 379.4 9.6 388.9 407.2 796.1 104.7%
Domestic parcels 181.8 3.7 185.5 38.7 224.2 20.9% +28.2%
International
parcels
189.5 2.8 192.3 30.3 222.6 15.8%
Logistic solutions 8.0 3.1 11.1 338.1 349.2 -
Additional
sources of
revenues
600.1 (25.0) 575.1 256.4 831.5 44.6%
International mail 162.0 (2.8) 159.2 1.2 160.4 0.8%
Value added
services
103.1 (2.0) 101.1 0.4 101.5 0.4%
Banking and
financial products
192.4 0.0 192.4 (9.8) 182.6 -5.1%
Distribution 10.7 10.7 87.3 98.1 -
Retail & Other 142.6 (31.0) 111.7 177.2 288.9 -
Corporate 31.4 0.0 31.4 11.5 42.9 36.5%
TOTAL 2,425.2 (15.4) 2,409.8 614.0 3,023.8 25.5%

Total comparable operating income increased by EUR 614.0m, or 25.5%, from EUR 2,409.8m in 2016 to EUR 3,023.8m in 2017.

Domestic Mail revenues amounted to EUR 1,353.4m in 2017, an organic decline of EUR 61.0m versus last year, due to a reported volume evolution of -5.9% and underlying volume evolution of - 5.8%, partly compensated by a price/mix improvement.

Parcels revenues grew by EUR 407.2m to reach EUR 796.1m. Excluding the integration of Radial (EUR 201.9m), the increase amounted to EUR 205.3m mainly driven by the excellent volume growth of +28.2% in Domestic Parcels versus +17.1% in 2016, the increase in International Parcels and the integration of DynaGroup in Logistic Solutions.

Additional Sources of Revenues increased by EUR 256.4m (excluding Radial EUR 255.2m) to EUR 831.5m, mainly due to the integration of Ubiway, the reversal on DynaGroup earn-out and the increase of the International Mail (EUR 1.2m), partially offset by the decrease of the Banking and financial activities (EUR –9.8m).

Corporate revenues increased by EUR 11.5m to EUR 42.9m.

Operating expenses (excluding depreciation and amortization)

Fourth quarter of 2017

4Q16 4Q16 4Q17 % ∆
In million EUR Comparable
Payroll & interim costs 305.0 305.0 401.0 31.5%
FTE 25,388 25,388 29,041
SG&A (excl. interim and transport costs) 128.5 128.5 178.8 39.1%
Transport costs 68.9 68.9 157.8 129.1%
Other costs 46.8 31.4 66.1 110.8%
TOTAL OPERATING EXPENSES 549.2 533.8 803.7 50.6%

In the fourth quarter of 2017 total operating expenses stood at EUR 803.7m and increased by EUR 269.9m or 50.6% on a comparable basis. Excluding the integration of new subsidiaries (EUR 257.7m), the operating expenses increased by EUR 12.2m as the increase of transport costs (EUR 9.1m) and payroll and interim costs (EUR 9.7m) was only partly compensated by the decrease of other costs (EUR 5.4m) and SG&A excluding interim and transport costs (EUR 1.3m).

Payroll and interims costs amounted to EUR 401.0m and showed a net increase of EUR 96.0m compared to the same period of 2016 and was mainly driven by the impact of the new subsidiaries (EUR 86.2m).

The reported average year-on-year staff showed an increase of 3,654 FTE and interims, generating extra costs of EUR 93.5m, explained by the integration of FTE and interims of the new subsidiaries.

A positive mix effect reduced costs by EUR 3.0m and was mainly driven by the recruitment of auxiliary postmen.

The indexation of salaries combined with the impacts of the CLA and the merit increases led to a negative price impact EUR 5.5m.

Not taking into account the impact of the integration of new subsidiaries, SG&A excluding transport costs and interims decreased slightly by EUR 1.3m. The decrease was mainly driven by the decrease of third party remuneration fees and maintenance and repairs, partly compensated by the increase of rent and rental costs (mainly new Brussels sorting centre).

Transport costs amounted to EUR 157.8m, EUR 88.9m higher compared to previous year (or 129.1%) due to scope change (EUR 79.8m) and the evolution of international activities.

The increase in other costs (EUR 34.7m) is mainly explained by the integration of new subsidiaries (EUR 40.1m), partly compensated by a decrease in other operating charges.

Full year 2017

FY16 FY16 FY17 % ∆
In million EUR Comparable
Payroll & interim costs 1,165.8 1,165.8 1,313.7 12.7%
FTE 24,850 24,850 26,906
SG&A (excl. interim and transport costs) 393.2 393.2 491.5 25.0%
Transport costs 217.2 217.2 374.2 72.3%
Other costs 62.1 46.7 246.4 427.6%
TOTAL OPERATING EXPENSES 1,838.4 1,823.0 2,425.9 33.1%

Total operating expenses stood at EUR 2,425.9m and increased by 33.1% or EUR 602.9m on a comparable basis. Excluding the integration of new subsidiaries (EUR 579.0m), the operating expenses increased by EUR 23.9m as the increase of transport costs (EUR 27.8m), other costs (EUR 0.8m) was only partially compensated by the decrease of the payroll and interim costs (EUR 4.2m) and SG&A excluding interim and transport costs (EUR -0.6m).

Payroll and interims costs increased by EUR 147.9m mainly driven by the impact of the new subsidiaries (EUR 152.1m). The reported average year-on-year staff showed an increase of 2,057 FTE and interims, generating extra costs of EUR 155.8m, explained by the integration of FTE and interims of the new subsidiaries. The price effects and others have a negative impact of EUR 5.2m, mainly explained by indexation of salaries, impacts of the CLA, merit increases, partly compensated by tax shift and employee benefits (non-cash profit related to the termination of transport benefit). Those negative impacts were partially compensated by a positive mix effect (EUR 13.1m).

Not taking into account the impact of the integration of new subsidiaries, SG&A excluding transport costs and interims decreased by EUR 0.6m. The variation is mainly due to the decrease of third party remuneration fees, offset by the increase of rental costs and energy delivery.

Transport costs amounted to EUR 217.2m, EUR 157.0m higher compared to previous year, mainly due to scope change (EUR 129.2m) and the evolution of international activities.

Other costs increased by EUR 199.7m but only slightly increased by EUR 0.8m when excluding the impact of the integration of new subsidiaries.

Cash flow statement

Fourth quarter of 2017

Net cash outflow decreased compared to the same period last year by EUR 76.1m to EUR 110.0m.

Free cash flow amounted to EUR -576.6m in the fourth quarter of 2017 (EUR +34.5m in 2016).

Cash flow from operating activities decreased by EUR 76.9m compared to the same period last year to EUR 46.7m mainly due to a deterioration in working capital (EUR -77.2m) as a consequence of peak sales season of Radial combined with lower outstanding trade payables.

Investing activities generated a cash outflow of EUR 623.2m in the fourth quarter of 2017 compared to an outflow of EUR 89.0m for the same period last year as investment securities (EUR +12.0m) and higher proceeds from the sale of property, plant and equipment (EUR +3.5m) were more than counterbalanced by higher cash outflows related to capital expenditures (EUR -12.4m) and by the cash outflows related acquisitions of subsidiaries. The increase of the latter was due to the acquisition of Radial (EUR -581.5m) in the fourth quarter of 2017 partially offset by the outflow related to acquisition of Ubiway (EUR +39.9m), the first earn-out payment for Apple Express Canada (EUR +3.7m) and the investment in the Citie digital platform (EUR +0.8m) in the same period last year.

The cash flow relating to financing activities amounted to EUR 466.6m, following the bridge loan entered into for the purchase of Radial counterbalanced by the payment of the interim dividend.

Full year 2017

In 2017, bpost consumed EUR 68.9m of net cash. This is a decrease of EUR 7.3m compared to the net cash outflow of EUR 76.2m in 2016.

Cash flow from operating activities resulted in a cash inflow of EUR 266.1m, EUR 86.5m less than in 2016. Cash generation from operating activities had been impacted by the net impact of Alpha pay-outs (EUR +18.7m), the payment of terminal dues in 2016 (EUR +16.8m), which was mainly phasing, and deterioration of working capital by EUR 121.1m mainly driven by peak sales season of Radial combined with lower outstanding trade payables.

Investing activities generated a cash outflow of EUR 751.9m in 2017 compared to an outflow of EUR 158.7m last year, resulting from lower proceeds from sale of property, plant and equipment (EUR -3.2m) and higher capital expenditures (EUR -36.3m), which was partially offset by investment securities (EUR +24.0m). Cash outflows related to the acquisition of new subsidiaries and activities increased by EUR 577.7m and is composed as follows : Radial (EUR -581.5m), DynaGroup (EUR - 50.2m), LGI (EUR -11.0m), Ubiway (EUR +43.0m), Apple Express (EUR +12.3m), FDM (EUR +8.6m), other acquisitions (EUR +1.0m).

The net cash flow relating to financing activities amounted to EUR 416.8m, an increase by EUR 687.0m compared to last year given the bridge loan entered into for the purchase of Radial and the dividend to minority interests paid in 2016 which were partially counterbalanced by the higher final dividend in 2017.

Key events during the fourth quarter

On October 4, 2017 Cubee, the largest Belgian parcel locker network open to all couriers, was launched

Cubee is the result of last year's joining of forces of bpost and the Dutch company de Buren. It is an independent, open network of parcel lockers for retailers, online customers and couriers.

On October 20, 2017 bpost opened the biggest sorting center in the Benelux

New Brussels X, the brand new bpost sorting center in Neder-Over-Heembeek, was officially opened by Deputy Prime Minister and Minister of Development Cooperation, Digital Agenda, Telecom and Post Alexander De Croo and Mayor of the City of Brussels Philippe Close. With 80,000m², the sorting center is the biggest in the Benelux and the second biggest in Europe. As well as letters for Brussels and Flemish Brabant, New Brussels X will handle all parcels for the whole country.

The eye-catcher at New Brussels X is the brand-new high-tech parcel sorting machine (PSM), which instantly doubles sorting capacity at bpost to 300,000 parcels per day. New Brussels X is also able to handle 2.4 million letters per day.

On November 16, 2017 bpost acquired 100% of the shares of Radial after having obtained all necessary approvals from the relevant competition authorities

The acquisition of Radial, a leading provider of integrated e-commerce logistics, perfectly fits within bpost's growth strategy. It allows bpost to scale its existing US presence and expand its product offering into value-added activities that cover the entire value chain in e-commerce logistics.

bpost's Group Executive Committee welcomed Henri de Romrée, Nico Cools and Dirk Tirez

In order to prepare the company for the future, the Board of Directors decided to reinforce the Group Executive Committee of bpost as of January 15, 2018. Henri de Romrée succeeded Koen Beeckmans as Chief Financial Officer and member of the Group Executive Committee. Nico Cools, heading the ICT division, became CIO and member of the Group Executive Committee. Dirk Tirez, Chief Legal & Regulatory Officer and Company Secretary, also became member of the Group Executive Committee.

Events after the statement of financial position date

On January 11, 2018 bpost acquired the Dutch company Leen Menken Foodservices Logistics B.V.. Leen Menken Foodservice Logistics B.V. is a logistic operator for the transport of refrigerated and frozen products for e-commerce. Furthermore Landmark Global acquired 100% of the shares of IMEX Global Solutions, Inc. and M.A.I.L., Inc. Both companies are active in business mail and are being acquired by Landmark Global's Mail Division MSI. IMEX Global Solutions, Inc. is a 3rd party logistics company in the US, active in cross-border publication and mail delivery. M.A.I.L., Inc. is active in the field of business mail/catalogue distribution for re/e-tailers and mail-room services as well as parcel distribution.

Finally, bpost acquired the remaining shares in Parcify NV/SA on January 1, 2018 to reach a total of 100% shares.

Financial calendar

14.03.18 (10.00 CET) Analyst Conference Call 03.05.18 (10.00 CET) Analyst Conference Call 15.05.18 Ex-dividend date 16.05.18 Record date 09.08.18 (10.00 CET) Analyst Conference Call 08.11.18 (10.00 CET) Analyst Conference Call

01.04.18 Start of quiet period ahead of Q1/2018 results 02.05.18 (17.45 CET) Announcement Q1/2018 results 09.05.18 Ordinary General Meeting of Shareholders 17.05.18 Payment date of the dividend 09.07.18 Start of quiet period ahead of Q2/2018 results 08.08.18 (17.45 CET) Announcement Q2/2018 and half-year results 08.10.18 Start of quiet period ahead of Q3/2018 results 07.11.18 (17.45 CET) Announcement Q3/2018 results 03.12.18 (17.45 CET) Interim dividend 2018 announcement 06.12.18 Ex-dividend date (interim dividend) 07.12.18 Record date (interim dividend) 10.12.18 Payment date of the interim dividend

Audited Condensed Consolidated Financial Statements2

The joint statutory auditors, Ernst & Young Bedrijfsrevisoren/Réviseurs d'Entreprises represented by Mr. Eric Golenvaux and PVMD Bedrijfsrevisoren/Réviseurs d'Enterprises represented by Ms. Caroline Baert, have issued an unqualified audit opinion on the consolidated financial statements and confirmed that the financial information included in this press release, do not contain materially differences with the consolidated financial statements.

Consolidated Income Statement

Year-to-date 4th quarter
In million EUR 2016 2017 2016 2017
Turnover 2,399.4 2,972.2 682.8 931.7
Other operating income 25.8 51.6 7.9 23.5
TOTAL OPERATING INCOME 2,425.2 3,023.8 690.7 955.1
Material costs (60.4) (240.7) (39.5) (61.1)
Services and other goods (665.2) (972.8) (216.6) (395.0)
Payroll costs (1,111.1) (1,206.7) (285.8) (342.6)
Other operating expenses (1.7) (5.6) (7.3) (5.0)
Depreciation, amortization (90.3) (105.1) (23.5) (35.9)
TOTAL OPERATING EXPENSES (1,928.7) (2,530.9) (572.7) (839.7)
PROFIT FROM OPERATING ACTIVITIES (EBIT) 496.5 492.9 118.0 115.5
Financial income 10.7 5.8 5.5 2.5
Financial costs (27.6) (19.5) (3.9) (12.7)
Share of profit of associates 9.9 9.6 1.4 1.6
PROFIT BEFORE TAX 489.5 488.7 121.0 106.9
Income tax expense (143.2) (165.8) (19.3) (39.8)
PROFIT OF THE PERIOD 346.2 322.9 101.7 67.1
Attributable to:
Owners of the Parent 343.8 324.9 100.3 68.6
Non-controlling interests 2.5 (2.0) 1.4 (1.4)

2 A full set of consolidated financial statements and notes on full year 2017 is available in the 2017 Annual Report at corporate.bpost.be/investors.

EARNINGS PER SHARE

Year-to-date 4th quarter
In EUR 2016 2017 2016 2017
►basic, profit for the year attributable to ordinary equity
holders of the parent 1.72 1.62 0.50 0.34
►diluted, profit for the year attributable to ordinary equity
holders of the parent 1.72 1.62 0.50 0.34

In accordance with IAS 33, diluted earnings per share amounts have to be calculated by dividing the net profit attributable to ordinary equity holders of the parent (after adjusting for the effects of all dilutive potential ordinary shares) by the weighted average number of ordinary shares outstanding during the year plus the weighted average number of ordinary shares that would be issued on conversion of all the dilutive potential ordinary shares into ordinary shares.

As far as bpost is concerned, no effects of dilution affect the net profit attributable to ordinary equity holders and the weighted average number of ordinary shares.

Consolidated Statement of Comprehensive Income

As of 31 December As of 31 December
In million EUR 2016 2017
PROFIT FOR THE YEAR 346.2 322.9
OTHER COMPREHENSIVE INCOME
Other comprehensive income to be reclassified to profit or loss in
subsequent periods (net of tax):
Net gain/(loss) on hedge of a net investment 0.0 2.5
Exchange differences on translation of foreign operations 1.9 (16.5)
NET
OTHER
COMPREHENSIVE
INCOME/(LOSS)
TO
RECLASSIFIED TO PROFIT OR LOSS IN SUBSEQUENT PERIODS
BE
1.9
(14.0)
Other comprehensive income not to be reclassified to profit or loss in
subsequent periods (net of tax):
Fair value for financial assets available for sale by associates (12.0) (42.1)
(Loss)gain on available for sale financial assets (18.2) (75.5)
Income tax effect 6.2 33.5
Fair value of actuarial results on defined benefit plans (4.8) 3.1
Actuarial gains/(losses) on defined benefit plans (5.8) 4.3
Income tax effect 1.0 (1.2)
NET OTHER COMPREHENSIVE INCOME/(LOSS) NOT TO BE
RECLASSIFIED TO PROFIT OR LOSS IN SUBSEQUENT PERIODS
(16.8) (39.0)
OTHER
COMPREHENSIVE
INCOME/(LOSS)
FOR
THE
YEAR,
NET OF TAX
(14.9) (53.0)
TOTAL
COMPREHENSIVE
INCOME
FOR
THE
YEAR,
NET OF TAX
331.4 270.0
Attributable to:
Owners of the Parent 328.9 271.9
Non-controlling interest 2.5 (2.0)

Consolidated Statement of Financial Position

As of 31 December As of 31 December
In million EUR 2016 2017
Assets
Non-current assets
Property, plant and equipment 561.6 710.3
Intangible assets 224.4 910.6
Investments in associates 373.7 329.2
Investment properties 6.2 5.7
Deferred tax assets 48.2 31.5
Trade and other receivables 2.8 9.4
1,216.8 1,996.6
Current assets
Assets held for sale 1.5 0.6
Investment securities 12.0 0.0
Inventories 36.7 39.1
Income tax receivable 2.6 1.6
Trade and other receivables 481.8 719.4
Cash and cash equivalents 538.9 466.0
1,073.5 1,226.7
TOTAL ASSETS 2,290.3 3,223.3
Equity and liabilities
Equity attributable to equity holders of the Parent
Issued capital 364.0 364.0
Treasury shares 0.0 0.0
Reserves 274.2 310.1
Foreign currency translation 2.5 (11.5)
Retained earnings 135.5 110.9
776.3 773.5
Non-controlling interests 3.1 4.3
TOTAL EQUITY 779.3 777.8
Non-current liabilities
Interest-bearing loans and borrowings 47.7 58.4
Employee benefits 356.7 326.9
Trade and other payables 40.3 45.2
Provisions 31.6 24.2
Deferred tax liabilities 1.1 12.3
477.3 467.0
Current liabilities
Interest-bearing loans and borrowings 10.3 699.9
Bank overdrafts 0.0 0.0
Provisions 27.1 21.2
Income tax payable 31.4 39.3
Trade and other payables 964.8 1,218.2
1,033.6 1,978.5
TOTAL LIABILITIES 1,511.0 2,445.5
TOTAL EQUITY AND LIABILITIES 2,290.3 3,223.3

Consolidated Statement of Changes in Equity

ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT

In million EUR ISSUED CAPITAL
AUTHORIZED &
TREASURY
SHARES
RESERVES
OTHER
ON
TRANSLATI
CURRENCY
GN
FOREI
EARNINGS
RETAINED
TOTAL CONTROLLING
INTERESTS
NON
TOTAL EQUITY
AS PER 1 JANUARY 2016 364.0
0.0
230.9 0.6 99.3 694.8 0.0 694.8
Profit for the year 2016 343.8 343.8 2.5 346.2
Other comprehensive income 82.5 1.9 (99.3) (14.9) (14.9)
TOTAL COMPREHENSIVE INCOME 0.0
0.0
82.5 1.9 244.5 328.9 2.5 331.4
Dividends (Pay-out) (48.0) (212.0) (260.0) (2.0) (262.0)
Other 8.9 3.7 12.6 2.6 15.2
AS OF 31 DECEMBER 2016 364.0
0.0
274.2 2.5 135.5 776.3 3.1 779.3
AS PER 1 JANUARY 2017 364.0(0.0) 274.2 2.5 135.5 776.3 3.1 779.3
Profit for the year 2017 324.9 324.9 (2.0) 322.9
Other comprehensive income 96.5 (14.0) (135.5) (53.0) (53.0)
TOTAL COMPREHENSIVE INCOME 0.0
0.0
96.5 (14.0) 189.4 271.9 (2.0) 270.0
Dividends (Pay-out) (50.0) (212.0) (262.0) 0.0 (262.0)
Other (10.7) (2.0) (12.7) 3.2 (9.5)
AS OF 31 DECEMBER 2017 364.0(0.0) 310.1 (11.5) 110.9 773.5 4.3 777.8

Consolidated Statement of Cash Flows

Year-to-date 4th quarter
In million EUR 2016 2017 2016 2017
Operating activities
Profit before tax 489.5 488.7 121.0 106.9
Depreciation and amortization 89.8 105.1 23.5 35.9
Impairment on bad debts 1.6 3.3 0.8 2.6
Gain on sale of property, plant and equipment (17.0) (15.9) (4.6) (9.0)
Other non-cash items (0.4) (8.1) (0.4) (3.2)
Change in employee benefit obligations 4.7 (29.1) (2.6) 1.4
Share of profit of associates (9.9) (9.6) (1.4) (1.6)
Dividends received 0.0 11.8 0.0 6.0
Income tax paid (130.4) (125.2) (53.3) (55.6)
Income tax paid on previous years (20.9) (15.0) 0.0 0.0
CASH
FLOW
FROM
OPERATING
ACTIVITIES
BEFORE CHANGES IN WORKING CAPITAL AND
PROVISIONS
407.0 405.9 83.0 83.4
Decrease/(increase) in trade and other receivables (6.6) (91.1) (70.8) (172.3)
Decrease/(increase) in inventories 2.0 (0.3) 2.5 (0.3)
Increase/(decrease) in trade and other payables (36.7) (33.3) 104.2 139.7
Increase/(decrease) in provisions (13.1) (15.2) 4.5 (3.8)
NET CASH FROM OPERATING ACTIVITIES 352.6 266.1 123.5 46.7
Investing activities
Proceeds from sale of property, plant and equipment
27.2 24.0 9.3 12.8
Acquisition of property, plant and equipment (72.7) (96.7) (38.2) (43.3)
Acquisition of intangible assets (12.3) (24.7) (4.2) (11.1)
Acquisition of other investments (12.0) 12.0 (11.5) 0.0
Acquisition of subsidiaries, net of cash acquired (89.0) (666.6) (44.3) (581.7)
NET CASH USED IN INVESTING ACTIVITIES (158.7) (751.9) (89.0) (623.2)
Financing activities
Proceeds from borrowings and finance lease liabilities 1.6 692.5 1.0 691.9
Repayments related to borrowings and financing lease
liabilities
(9.7) (13.7) (9.5) (13.3)
Interim dividend paid to shareholders (212.0) (212.0) (212.0) (212.0)
Dividends paid (48.0) (50.0) 0.0 0.0
Dividends paid to minority interests (2.0) 0.0 0.0 0.0
NET CASH FROM FINANCING ACTIVITIES (270.1) 416.8 (220.6) 466.6
NET
INCREASE
IN
CASH
AND
CASH
EQUIVALENTS
(76.2) (68.9) (186.1) (110.0)
NET FOREIGN EXCHANGE DIFFERENCE (0.4) (3.9) 0.9 (1.8)
Cash and cash equivalent less bank overdraft as of 1st
January
615.5 538.9
Cash and cash equivalent less bank overdraft as of 31
December
538.9 466.0
MOVEMENTS BETWEEN 1ST JANUARY AND 31
DECEMBER
(76.6) (72.9)

Glossary

  • Capex: total amount invested in fixed assets.
  • EBIT: Earnings Before Interests and Taxes.
  • EBITDA: Earnings Before Interests, Taxes, Depreciation and Amortization.
  • Effective tax rate: Income tax expense/profit before tax.
  • Net debt/(net cash) represents interest and non-interest bearing loans less cash and cash equivalents.
  • Normalized EBITDA/EBIT/EAT/operating free cash flow: EBITDA,EBIT/EAT/operating free cash flow excluding the non-recurring items. Non-recurring items represent significant income or expense items that due to their non-recurring character are excluded from internal reporting and performance analyses. bpost strives to use a consistent approach when determining if an income or expense item is non-recurring and if it is significant enough to be excluded from the reported figures to obtain the normalized ones. A nonrecurring item is deemed to be significant if it amounts to EUR 20m or more. All profits or losses on disposal of activities are normalized whatever the amount they represent. Reversals of provisions whose addition had been normalized from income are also normalized whatever the amount they represent.
  • Operating free cash flow (FCF): cash flow from operating activities + cash flow from investing activities.

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