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Interpump Group

Earnings Release Mar 18, 2024

4294_ip_2024-03-18_1f8bb884-9923-481a-8e42-eebed51753a7.pdf

Earnings Release

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Informazione
Regolamentata n.
0159-12-2024
Data/Ora Inizio Diffusione
18 Marzo 2024 13:51:28
Euronext Star Milan
Societa' : INTERPUMP GROUP
Identificativo Informazione
Regolamentata
: 187547
Utenza - Referente : INTERPUMPN03 - Cugnasca
Tipologia : 1.1
Data/Ora Ricezione : 18 Marzo 2024 13:51:28
Data/Ora Inizio Diffusione : 18 Marzo 2024 13:51:28
Oggetto : IP - 2023 Financial Results

Testo del comunicato

Interpump Group S.p.A. approved 2023 Financial Results.

RESULTS FOR 2023 APPROVED

Chairman Fulvio Montipò: "The results for 2023 are highly satisfactory. Despite the challenging international environment faced by the Group, organic sales grew by almost 7% and the EBITDA margin reached an historical high,

Revenues: € 2,240 million, +7.8% overall and +6.9% organically compared with 2022

EBITDA: € 536.7 million, +9.0% with a margin of 24.0%, the highest benchmark for excellence in the history of the Group

Consolidated net profit: € 277.5 million, +2.9% compared with 2022

Net financial position: € 486.5 million, compared with € 541.8 million at 31 December 2022

PROPOSED DIVIDEND OF € 0.32 PER SHARE (€0.30 for 2022)

APPROVAL OF CONSOLIDATED NON-FINANCIAL STATEMENT

REPORT ON CORPORATE GOVERNANCE AND THE OWNERSHIP STRUCTURE

ORDINARY SHAREHOLDERS' MEETING CALLED FOR 26 APRIL 2024

Approval of draft 2023 financial statements

Allocation of profit for the year

Presentation of Consolidated Non-Financial Statement

Section II of the Report on remuneration policy and the compensation paid for 2023

Authorization to purchase and dispose of treasury shares

Sant'Ilario d'Enza (RE) 18 March 2024 - The Board of Directors of Interpump Group S.p.A. ("the Company" - IP.IM), meeting today under the chairmanship of Fulvio Montipò, approved the draft financial statements for 2023 and the consolidated results for 20231 , as indicated below.

Net sales

In 2023 Net sales totaled € 2,240.0 million, up by 7.8% compared with € 2,077.9 million in 2022 (+5.1% at unchanged perimeter2 ). At operating division level within the Group, Hydraulics grew by 6.0% (+4.4% at unchanged perimeter), while Water-Jetting grew by 12.9% (+7.3% at unchanged perimeter). Organic growth3 at Group level was 6.9%, comprising 5.9% by the Hydraulics division and 9.7% by the Water-Jetting division.

Profitability

EBITDA totaled € 536.7 million, up by 9.0% compared with € 492.3 million in 2022 (+6.6% at unchanged perimeter). As a percentage of sales, EBITDA was 24.0% (same incidence at unchanged perimeter) compared with 23.7% in the prior year.

EBIT totaled € 428.8 million, up by 11.7% compared with € 384.0 million in 2022 and representing 19.1% of sales (18.5% in the prior year).

Consolidated net profit increased from € 269.7 million to € 277.5 million, representing 2.9% growth.

Basic earnings per share were € 2.565 compared with € 2.524 in 2022.

Capital employed amounted to € 2,370.6 million at 31 December 2023, up from € 2,170.7 million at 31 December 2022: this increase principally reflects continuation of the investment program launched at the end of 2021 to expand the productive capacity of the Group.

The ROCE was 18.1% (17.7% in 2022), while the ROI was 15.4% (17.2% in 2022).

1 The economic-financial data presented in this communication has been rounded to the first decimal place shown.

2 With respect to the results for 2022, the change in perimeter comprises Draintech, Eurofluid, Indoshell Automotive System India, I.Mec and the Waikato Group. In particular, Draintech and Eurofluid were acquired in the prior year and were consolidated from June and November 2022 respectively. Indoshell Automotive System India was purchased in February 2023 and 31 March was designated as the effective acquisition date. As such, this operation only had a financial impact in 1Q2023, with full effect from 2Q2023. I.Mec and the Waikato Group were acquired at the end of April and the end of May 2023 respectively.

3 Same scope of consolidation and exchange rates.

Financial situation

The net cash flow generated from operating activities during the year was € 372.2 million (€ 395.8 million in 2022) and the free cash flow amounted to € 147.9 million (€ 51.1 million in 2022). Despite the dedication of substantial resources to the expansion of productive capacity, as mentioned above, the significant rise in FCF reflects the commitment of the Group to return cash generation to more optimal levels, following the exceptional activities and efforts made. In particular, the extraordinary growth in sales recorded in 2022, combined with the difficulty of sourcing raw materials and production components, had a major effect on operating capital with large increases in trade receivables on the one hand and, on the other, in inventories to guarantee the continuity of both production and customer service.

The net financial position at 31 December 2023 was € 486.5 million, compared with € 541.8 million at 31 December 20224 . Most resources were dedicated to development activities, with expenditure of € 222.5 million comprising capital investment of € 164.9 million and acquisitions5 of € 57.6 million. Dividend payments during the year totaled € 34.7 million, while € 2.2 million was collected from the sale of treasury shares to the beneficiaries of stock option plans.

At 31 December 2023 Interpump S.p.A. held 1,908,863 treasury shares in the portfolio corresponding to 1.7531% of share capital, acquired at an average unit cost of € 38.7871.

Events occurring after the end of 2023

The signature of a US\$ 300 million Note Purchase and Private Shelf Agreement ("Shelf Facility") with PGIM Inc.6 was announced on 31 January 2024, with the simultaneous issue, in the form of a US Private Placement, of bonds backed by the above facility totaling € 100 million. Specifically, the bonds will mature in ten years (January 2034), having an average duration from issue of 8 years, and will pay a fixed coupon of 4.17% every semester; these bonds do not have a rating and will not be listed in regulated markets.

4 At year end, the Group had commitments for the acquisition of stakes in subsidiaries totaling € 81.2 million, compared with € 62.8 million at 31 December 2022.

5 Significant acquisitions during the year included: 1. Indoshell Automotive System India P.L.: company specialized in the casting of ferrous and non-ferrous metals; 2. I.Mec S.r.l.: company specialized in the production of mechanical sifters, being vibrating devices for the granulometric selection of materials; 3. Waikato Group: leader in the New Zealand and Australian markets for mechanized milking. All three operations reflect the strategy of the Group to grow via diversification and the mitigation of risk. In the cases of Indoshell Automotive System India P.L. and I.Mec, the Group acquired respectively 85% and 70% of their capital, with the advance definition of "put and call" mechanisms via which - from April 2027 for Indoshell Automotive System India P.L. and from April 2026 for I.Mec - the counterparties can purchase and sell the residual equity interests. Among the smaller investments made, a further 15% stake was acquired in Hydra-Dyne, raising the Group interest in this subsidiary to 75%.

6 PGIM Inc is the global investment manager of Prudential Financial Inc, a US insurance company

Business outlook7

In the current year, the Group expects to consolidate the good results achieved during 2023, even though the international environment remains very complex. Based on available indicators, the Group forecasts that the turnover for FY2024 will be essentially stable at unchanged perimeter and exchange rates. In terms of profitability, the Group will seek to defend the excellent results achieved in 2023.

APPROVAL OF THE 2023 FINANCIAL STATEMENTS

The Board of Directors resolved to call the Shareholders' Meeting for 26 April 2024, in first and only calling, to approve the 2023 financial statements.

PROPOSED DIVIDEND

The Board of Directors resolved to recommend that the Shareholders' Meeting approve the distribution of a dividend of € 0.32 per share (€ 0.30 in the prior year). If approved, this dividend will be payable from 22 May 2024 with reference to the accounting records at the end of the accounting day on 21 May 2024 (record date), following the clipping of coupon no. 31 on 20 May 2024. 8

CONSOLIDATED NON-FINANCIAL STATEMENT

The Board of Directors also approved the Consolidated Non-Financial Statement prepared pursuant to Decree 254/2016.

This Statement will be published, by the legal deadline, in the manner envisaged for the 2023 Annual Report.

REPORT ON CORPORATE GOVERNANCE AND THE OWNERSHIP STRUCTURE

Pursuant to art. 123-(2) of the Consolidated Finance Act (TUF), it is confirmed that the Board of Directors has approved the Report on Corporate Governance and the Ownership Structure for 2023.

This document will be published in the manner and with the timing envisaged by law, giving appropriate notice to the public.

ORDINARY SHAREHOLDERS' MEETING CALLED FOR 26 APRIL 2024

7 Consistent with the contents of the press release dated 14 February 2024.

8 For fiscal purposes, the entire dividend of € 0.32 per share is taxable in the hands of the recipient and has been drawn from the profit reserves accumulated in 2018 and 2019.

As mentioned, the Board of Directors resolved to call an Ordinary Shareholders' Meeting for 10 a.m. on 26 April 2024, in first and only calling, during which - in addition to approval of the 2023 financial statements, presentation of the Non-Financial Statement for 2023 and the proposed dividend - the Board also intends present inter alia the principal matters indicated below, with the clarification that - given the extension of the emergency rules for the holding of Shareholders' Meetings specified in Decree 215/2023, as enacted by Law 49 dated 23 February 2024, and by Law 21 dated 5 March 2024 - the Board also determined that Shareholders may only participate and exercise their voting rights via the Designated Representative pursuant to art. 135-(11) of Decree 58/1998, without any physical attendance by individual shareholders.

Further information about the items on the agenda is contained in the Notice of Shareholders' Meeting and in the Report of the Board of Directors to the Shareholders' Meeting pursuant to art. 125-(3) TUF, which will be made available to the public by the legal deadline.

Report on remuneration policy and the compensation paid for 2023

The Board of Directors approved Section II of the Report on remuneration policy and the compensation paid for 2023 of Interpump Group S.p.A. (the "Report"). Section I of that Report was previously approved for the three-year period 2023-25 at the Shareholders' Meeting held on 28 April 2023. Accordingly, the Meeting called for 26 April 2024 will be requested to approve just Section II of the Report, casting a non-binding vote pursuant to art. 123-(3), subsection 6, TUF.

The above Section II for FY2023, together with the text of the Policy described in Section I - which is unchanged with respect to that approved at the Shareholders' Meeting held on 28 April 2023 will be published in the manner and with the timing envisaged by law, giving appropriate notice to the public.

Authorization to purchase and dispose of treasury shares

The Board of Directors resolved to present at the Ordinary Shareholders' Meeting on 26 April 2024 a proposal to authorize the purchase and disposal of treasury shares. In particular, subject to revocation of the existing authorization granted at the Shareholders' Meeting held on 28 April 2023 that expires in October 2024, the Shareholders' Meeting will be recommended to approve a new authorization for the purchase and disposal of treasury shares that is valid until October 2025, the key characteristics of which are presented below.

Such authorization to purchase on one or more occasions, whether in the market or via public offers to purchase or exchange in accordance with the law, relates to a maximum number of ordinary shares that, having regard for the ordinary shares held from time to time in the portfolios of the Company and its subsidiaries, does not in total exceed 10% of the share capital of the Company. The purchase may take place at a unit price of between a minimum equal to the nominal

value of € 0.52 (zero/52) and a maximum of € 85.00 (eighty-five/00). The authorization would have a maximum duration of 18 (eighteen) months from the date of approval at the Shareholders' Meeting. The purpose of the request to authorize the purchase and disposal of treasury shares is to enable the Company to acquire and use ordinary shares for the following purposes: (i) stabilize the share price should market liquidity be low, (ii) equip the Company with shares for use as consideration in special transactions, including the exchange and sale of shares, contributions and other types of disposal and/or use, and in the context of potential agreements with strategic partners, (iii) service the exercise of warrants or depositary receipts representing shares or similar securities and (iv) service the existing incentive plans and any future plans that may be adopted by the Company.

For further information, see the Report of the Board of Directors to the Shareholders' Meeting pursuant to art. 125-(3) TUF, which will be published in the manner and with the timing envisaged by law.

S. Ilario d'Enza (RE), 18 March 2024 For the Board of Directors

The Chairman Fulvio Montipò

The attached income statement, statement of financial position and cash flow statement are currently being audited by the independent auditors.

* * *

Mauro Barani, the manager responsible for drafting the company's accounting documents, declares - pursuant to art. 154-(2), subsection 2, TUF - that the accounting disclosures in this press release correspond to the contents of the underlying documents, the accounting books and the accounting entries.

* * *

This press release contains, or may contain, forward-looking statements that are based on current expectations and projections made by the Interpump Group with regard to future events. By their nature, these are inherently subject to a degree of risk and uncertainty. Such declarations relate to events and depend on circumstances that may or may not occur in the future and, as such, it would be inappropriate to rely on them unduly. Actual results may differ significantly from those envisaged in such declarations for many reasons, including the constant volatility and further deterioration of the capital and financial markets, changes in macroeconomic conditions and economic growth, other changes in

business conditions, changes in regulations and in the institutional context (in both Italy and other countries), and a large number of additional factors, the majority of which are beyond the control of the Group.

* * *

Pursuant to art. 65-(2) (subsection 2) of Consob resolution 11971/1999 as amended, the draft separate financial statements and the consolidated financial statements at 31 December 2023 will be available to the public at the registered office and may also be consulted on the "Financial Statements and Reports" page of the "Investor relations" section of the corporate website www.interpumpgroup.it, as well as on the authorized storage platform .

Media Relations: Investor Relations: Moccagatta Associati Elisabetta Cugnasca Tel. +39 02 8645.1695 Tel. +39 0522-904433 [email protected] [email protected]

Consolidated income statement for 2023

(€/000) 2023 2022
Revenues 2,240,039 2,077,964
Cost of sales (1,460,068) (1,353,451)
Gross industrial margin 779,971 724,513
% on revenues 34.8% 34.9%
Other operating income 42,154 42,703
Distribution expenses (169,744) (158,047)
General and administrative expenses (214,594) (198,277)
Other operating costs (8,968) (26,888)
EBIT 428,819 384,004
% on revenues 19.1% 18.5%
Financial income 26,515 31,887
Financial charges (78,174) (47,447)
Equity method contribution 627 235
Profit for the year before taxes 377,787 368,679
Income taxes (100,271) (98,930)
Consolidated profit for the year 277,516 269,749
% on revenues 12.4% 13.0%
Attributable to:
Shareholders of the Parent 274,269 266,497
Minority shareholders of subsidiaries 3,247 3,252
Consolidated profit for the year 277,516 269,749
EBITDA 536,725 492,337
% on revenues 24.0% 23.7%
Shareholders' equity 1,802,904 1,566,110
Net financial position 486,497 541,784
Debts for the purchase of equity investments 81,164 62,812
Capital invested 2,370,565 2,170,706
ROCE 18.1% 17.7%
ROE 15.4% 17.2%
Basic earnings per share 2.565 2.524

Comprehensive consolidated income statement for 2023

(€/000) 2023 2022
Consolidated profit (A) 277,516 269,749
Other comprehensive income (losses) which will subsequently be
reclassified to consolidated profit or loss
Gains (losses) on translating the financial statements
of foreign companies
(6,855) 12,162
Gains (losses) from companies accounted for using
the equity method
(273) 75
Applicable taxes - -
Total other consolidated income (losses) which will subsequently be
reclassified to consolidated profit or loss,
net of the tax effect (B) (7,128) 12,237
Gains (losses) deriving from the remeasurement of defined benefit plans (795) 3,872
Applicable taxes 191 (929)
Total other comprehensive income (losses) which will not subsequently be
reclassified to consolidated profit or loss,
net of the tax effect (C) (604) 2,943
Comprehensive consolidated profit for the year (A)+(B)+(C) 269,784 284,929
Attributable to:
Shareholders of Parent 267,138 281,788
Minority shareholders of subsidiaries 2,646 3,141
Comprehensive consolidated profit for the year 269,784 284,929

Consolidated statement of financial position - 2023

(€/000) Notes
31/12/2023
31/12/2022
ASSETS
Current assets
Cash and cash equivalents 334.483 358.275
Trade receivables 414.787 433.812
Inventories 4
696.428
683.819
Tax receivables 46.306 45.133
Other current assets 27.693 33.983
Total current assets 1.519.697 1.555.022
Non-current assets
Property, plant and equipment 5
785.911
681.095
Goodwill 1
784.571
754.944
Other intangible assets 70.773 61.863
Other financial assets 3.293 2.961
Tax receivables 4.297 5.051
Deferred tax assets 72.509 66.184
Other non-current assets 2.912 2.648
Total non-current assets 1.724.266 1.574.746
Assets held for sale 6
-
1.291
Total assets 3.243.963 3.131.059
(€/000)
Notes
31/12/2023 31/12/2022
LIABILITIES
Current liabilities
Trade payables 262.941 312.222
Payables to banks 52.469 30.928
Interest-bearing financial payables (current portion) 264.911 288.456
Tax liabilities 39.323 60.662
Other current liabilities 159.029 111.553
Provisions for risks and charges 8.525 13.329
Total current liabilities 787.198 817.150
Non-current liabilities
Interest-bearing financial payables 503.600 580.675
Liabilities for employee benefits 21.061 20.088
Deferred tax liabilities 54.524 56.947
Tax liabilities 331 355
Other non-current liabilities 60.990 76.745
Provisions for risks and charges 13.355 12.989
Total non-current liabilities 653.861 747.799
Total liabilities 1.441.059 1.564.949
SHAREHOLDERS' EQUITY
7
Share capital 55.625 55.584
Legal reserve 11.323 11.323
Share premium reserve 46.938 39.444
Remeasurement reserve for defined benefit plans (5.922) (5.320)
Translation reserve 11.850 18.379
Other reserves 1.673.764 1.434.138
Group shareholders' equity 1.793.578 1.553.548
Non-controlling interests 9.326 12.562
Total shareholders' equity 1.802.904 1.566.110
Total shareholders' equity and liabilities 3.243.963 3.131.059

Consolidated cash flow statement - 2023

(€/000) 2023 2022
Cash flows from operating activities
Profit before taxes 377.787 368.679
Adjustments for non-cash items:
Losses (gains) on the sale of fixed assets (2.753) (5.795)
Amortization and depreciation 103.510 98.420
Costs recognized in the income statement relative
to stock options that do not involve
monetary outflows for the Group 5.290 4.995
Losses (profits) from investments (627) (235)
Net change in risk provisions and allocations to employee
benefit provisions (4.788) 7.139
benefit provisions
Expenditures for tangible assets to be leased
(14.035) (4.915)
Proceeds from the disposal of leased tangible assets 7.663 10.808
Net financial charges (revenues) 51.659 15.560
Other 5 -
523.711 494.656
(Increase) decrease in trade receivables and other current assets 33.735 (93.054)
(Increase) decrease in inventories (6.688) (158.552)
Increase (decrease) in trade payables and other current liabilities (66.715) 59.678
Interest paid (32.901) (8.653)
Realized exchange differences (7.015) 1.599
Taxes paid (111.576) (91.802)
Net cash from operating activities 332.551 203.872
Cash flows from investing activities
Payments for the purchase of investments net of cash received and
net of treasury shares assigned (40.153) (39.400)
excluding treasury shares assigned
Capital expenditure on property, plant and equipment
(161.712) (125.410)
Proceeds from the sale of property, plant and equipment 3.372 3.086
Increase in intangible assets (6.608) (7.155)
Financial income received 4.377 1.056
Other 1.222 2.359
Net cash (used in) investing activities (199.502) (165.464)
Cash flows from financing activities
Disbursements (repayments) of loans (120.640) 36.484
Dividends paid (34.761) (31.239)
Disbursements for purchase of treasury shares - (94.793)
Proceeds from the sale of treasury shares to stock option beneficiaries 2.246 63.027
(Disbursements) repayments of shareholder loans (946) (482)
Change in other financial assets (555) (36)
Payment of finance lease installments (principal) (20.540) (25.915)
Net cash generated by (used in) financing activities (175.196) (52.954)
Net increase (decrease) in cash and cash equivalents (42.147) (14.546)
(€/000) 2023 2022
(14,546)
Net increase (decrease) in cash and cash equivalents (42,147)
Translation differences for cash held by non-EU companies (3,186) 638
Opening cash and cash equivalents of companies consolidated
on a line-by-line basis for the first time - -
Cash and cash equivalents at the beginning of the year 327,347 341,255
Cash and cash equivalents at the end of the year 282,014 327,347

Cash and cash equivalents consist of the following:

31/12/2023 31/12/2022
€/000 €/000
Cash and cash equivalents as per the consolidated statement of financial position 334,483 358,275
Bank payables (overdrafts and subject-to-collection advances) (52,469) (30,928)
Cash and cash equivalents as per the consolidated cash flow statement 282,014 327,347

Statement of changes in consolidated equity - 2023

Share Remeasurement
reserve for
Group Non
Share
capital
Legal
reserve
premium
reserve
defined benefit
plans
Translation
reserve
Other
reserves
shareholders'
equity
controlling
interests
Total
At
1 January 2022
55,327 11,323 66,472 (8,170) 6,013 1,197,234 1,328,199 11,465 1,339,664
Recognition in income statement of fair value
of stock options granted and exercisable - - 4,995 - - - 4,995 - 4,995
Purchase of treasury shares (1,082) - (93,711) - - - (94,793) - (94,793)
Sale of treasury shares to stock option beneficiaries 1,339 - 61,688 - - - 63,027 - 63,027
Transfer of treasury shares as payment for equity
investments
- - - - - - - - -
Winding up of subsidiaries - - - - - - - - -
Purchase of residual interests in subsidiaries - - - (75) - 65 (10) (534) (544)
Dividends paid - - - - - (29,658) (29,658) (1,510) (31,168)
Dividends resolved - - - - - - - - -
Comprehensive income (loss) for 2022 - - - 2,925 12,366 266,497 281,788 3,141 284,929
At 31 December 2022 55,584 11,323 39,444 (5,320) 18,379 1,434,138 1,553,548 12,562 1,566,110
Recognition in income statement of fair value
of stock options granted and exercisable - - 5,289 - - - 5,289 - 5,289
Purchase of treasury shares - - - - - - - - -
Sale of treasury shares to stock option beneficiaries 41 - 2,205 - - - 2,246 - 2,246
Purchase of residual interests in subsidiaries - - - - - (2,569) (2,569) (3,431) (6,000)
Dividends paid - - - - - (32,074) (32,074) (2,451) (34,525)
Comprehensive income (loss) for 2023 - - - (602) (6,529) 274,269 267,138 2,646 269,784
At 31 December 2023 55,625 11,323 46,938 (5,922) 11,850 1,673,764 1,793,578 9,326 1,802,904
Numero di Pagine: 16

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