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JOST Werke AG

Earnings Release Aug 11, 2022

237_ip_2022-08-11_e53245bf-f21a-4ae1-8e93-0bbf146ab213.pdf

Earnings Release

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J O S T W E R K E A G – A U G U S T 1 1 , 2 0 2 2

RESULTS Q2 2022 JOACHIM DÜRR (CEO) & CHRISTIAN TERLINDE (CFO)

Disclaimer

THIS PRESENTATION IS CONFIDENTIAL AND MUST NOT BE RELEASED, PUBLISHED, TRANSMITTED OR DISTRIBUTED, IN WHOLE OR IN PART, DIRECTLY OR INDIRECTLY, INTO OR WITHIN THE UNITED STATES OF AMERICA, CANADA, AUSTRALIA, JAPAN OR ANY JURISDICTION WHERE SUCH DISTRIBUTION IS UNLAWFUL.

This presentation (the "Presentation") was specifically prepared by JOST Werke AG (the "Company") for informational purposes only. It is intended to provide a general overview of the Company's business and does not purport to include all aspects and details regarding the Company. This Presentation must not be reproduced in any form, passed on or otherwise made available, directly or indirectly, to any other person, or published or otherwise disclosed, in whole or in part, for any purpose, without prior written consent by the Company. Neither the Company nor any of its directors, officers, employees or advisors, nor any other person makes any representation or warranty, express or implied, as to, and accordingly no reliance should be placed on, the fairness, accuracy or completeness of the information contained in the Presentation or of the views given or implied. Neither the Company nor any of its respective directors, officers, employees or advisors nor any other person shall have any liability whatsoever for any errors or omissions or any loss howsoever arising, directly or indirectly, from any use of this information or its contents or otherwise arising in connection therewith.

This Presentation is neither an advertisement nor a prospectus and does not, and is not intended to, constitute or form part of, and should not be construed as, an offer to sell, or a solicitation, invitation or inducement to purchase, subscribe for, under- write or otherwise acquire any securities of the Company, nor should it, or any part of it, form the basis of or be relied on in connection with or act as any inducement to enter into any contract to purchase or subscribe for any securities of the Company, nor shall it, or any part of it, form the basis of or be relied on in connection with any contract or commitment or investment decision whatsoever. This Presentation and the information and opinions contained therein are selective in nature and do not purport to contain all information that may be required to evaluate the Company and/or its shares. The information and opinions contained in this Presentation are provided as of the date of this Presentation and may be subject to updating, revision, amendment or change without notice. Neither the Company nor any of its directors, officers, employees or advisors are under any obligation to update or keep current the information contained in this Presentation or to correct any inaccuracies in any such information which may become apparent or to provide any additional information whether as a result of new information, future events or otherwise.

This Presentation contains forward-looking statements relating to matters that are not historical facts. These statements reflect the Company's current knowledge, intentions and beliefs as well as its current expectations and projections about future events, including the Company's prospects, growth, strategies, the industry in which it operates and potential or ongoing acquisitions. Forward-looking statements can be identified by the context of such statements or words such as "anticipate," "believe", "estimate", "expect", "forecast", "intend", "plan", "project", "target", "may", "will", "would", "could" or "should" or similar terminology. By their nature, forward-looking statements are subject to a number of risks, uncertainties and assumptions, many of which are beyond the Company's control, that could cause the Company's actual results and performance to differ materially from and adversely affect any expected future results or performance expressed or implied by any forward-looking statements as a result of various factors (including global economic conditions, changed market conditions, competition, costs of compliance, changing political, legal, economic and other conditions). Forward-looking statements should not therefore

be read as guarantees of future performance or results and will not necessarily be accurate indications of whether or not such results will be achieved. Similarly, past performance should not be taken as an indication of future results, and no representation or warranty, express or implied, is made regarding future performance. In addition, even if the development of the Company's prospects, growth, strategies and the industry in which it operates are consistent with the forward-looking statements contained in this Presentation or past performance, those developments may not be indicative of the Company's results, liquidity or financial position or of results or developments in subsequent periods not covered by this Presentation. The Company undertakes no obligation to release the results of any revisions to any forward-looking statements in this Presentation that may occur due to any change in its expectations or to reflect events or circumstances after the date of this Presentation.

To the extent available, the industry and market data contained in this Presentation is derived from third-party sources. Third-party industry publications, studies and surveys generally state that the data contained therein have been obtained from sources believed to be reliable, but that there is no guarantee of the accuracy or completeness of such data. In addition, certain information in this Presentation is selective and may not necessarily be representative for the Company. Further, some of the industry and market data contained in this Presentation is derived from the Company's own internal research and estimates based on the knowledge and experience of the Company's management in the market in which the Company operates. While the Company believes that such research and estimates are reasonable and reliable, they, and their underlying methodology and assumptions, have not been verified by any independent source for accuracy or completeness and are subject to change without notice. Accordingly, no reliance should be placed on the industry or market data contained in this Presentation.

Subject to limited exceptions described below, the information contained in this Presentation is not to be released, published, transmitted or distributed within or into the United States of America ("United States"), Australia, Canada or Japan and does not constitute an offer of securities for sale in any of these jurisdictions. Any securities offered by the Company have not been, and will not be, registered under the U.S. Securities Act of 1933, as amended (the "Securities Act"), or the securities laws of any state or other jurisdiction of the United States and such securities may not be offered or sold within the United States, except pursuant to an exemption from, or in a transaction not subject to, the registration requirements of the Securities Act and applicable state or local securities laws. This Presentation does not contain or constitute an offer of, or the solicitation of an offer to buy or subscribe for, securities to any person or in any jurisdiction to whom or in which such offer or solicitation is unlawful. Any failure to comply with these restrictions may constitute a violation of applicable securities laws.

Highlights Q2 2022

JOST increased sales by +18% to €322m in Q2, with strong growth both in Transport (+14%) and Agriculture (+29%)

Adj. EBIT margin strong at 10%, despite rising costs and disruptions in supply chains, with adj. EBIT growing by +7% to €32m in Q2

High operational flexibility and wide global footprint were key success factor to manage regional shifts in a volatile market environment

Visibility remains low due to the war in Ukraine, potential energy and supply chain constraints as well as ongoing lockdowns in China

JOST confirms outlook for FY 2022, despite challenging market environment

Market Development Q2 2022 vs. Q2 2021

EUROPE NORTH AMERICA APA
TRUCK
MARKET
-16% Truck market affected by
supply chain disruptions
due to war in Ukraine.
+7% Production of class 8 truck
in N.A. remained strong in
Q2, posting further growth.
-56% Truck production in APA impacted
by sharp decline in China, despite
growth in other APA markets.
Y
R
T
S
U
D
N
I
TRAILER
MARKET
+6% Trailer markets grew in Q2
and were less impacted by
supply chain issues.
+12% Trailer production rose
further, boosted by strong
underlying demand.
+11% Trailer production increased
despite weak Chinese market,
driven by demand in India and
the Pacific region.
TRACTOR
MARKET
-6% Tractor sales impacted by
uncertainties due to the war
in the Ukraine.
0% Demand for compact tractors
declined but was offset by
higher HP tractor demand.
+16% JOST benefited from broad
application mix, offsetting
decline in trucks with strong
trailer and tractor business.
+52% JOST outperformed the
markets in Transport and
Agriculture.
-20% JOST's strong sales in other
APA countries limited impact of
negative market development
in China.

KEY FINANCIALS Q2 2022

Europe –War in Ukraine impacts European region

  • Sales grew by +16% to €183m in Q2 2022, despite supply chain disruptions due to the war in Ukraine impacting Q2 more strongly than Q1.
  • Production of trailers and tractors was less affected by supply disruptions and demand for components remained strong throughout the quarter.
  • Revenues were supported by previous sales price adjustments. However, input costs continued to hike during Q2 due to the war, making future price adjustments necessary.
  • FX-headwinds in Q2 2022 amounted to -1.3%-points, resulting mostly from SEK.
  • Adj. EBIT in Q2 2022 amounted to €12m, down from €14m in prior year and adj. EBIT margin contracted to 6.8%, affected by supply chain disruptions and further rising input costs, which can only be passed through to customers with a time lag.
  • Production disruptions due to truck OEMs postponing orders as a result of supply chain issues had an additional negative impact.
  • FX-headwinds mainly resulting from the SEK devaluation against the RMB had an atypically high negative impact on adj. EBIT in Europe (mostly non-cash).

North America – Significant Growth in Sales and Earnings

  • JOST continues to grow strongly in North America, both in transport and agriculture. Supported by a robust market demand across all sectors, Q2 2022 sales went up by +52% to €99m.
  • Price increases supported the strong performance.
  • FX-tailwinds of +17.0%-points also had an additional strong positive effect on Q2 2022 reported sales.
  • Adj. EBIT grew by +62% to €9.6m and adj. EBIT margin improved to 9.7% in Q2 2022
  • A much higher capacity utilization and better operating leverage, combined with price increases going into effect in Q2, were the main reasons for the improvement in profitability.

Asia-Pacific-Africa – Profitability Increased Due to Better Product Mix

  • Sales in Q2 2022 went down by -20% to €40m, still impacted by the sharp decline of the Chinese truck market compared to very strong prior year, when pre-buy effects inflated demand for trucks in China during H1 2021.
  • JOST could limit the negative impact of China with a strong sales growth in India, South-East Asia, the Pacific region and South Africa.
  • FX-tailwinds of +4.7%-points also supported the development in the region.
  • Adj. EBIT decreased only by -4.6% to €8.4m in Q2 2022 at a much slower pace compared to sales. This resulted in an increase in adj. EBIT margin by 3.3pp to 20.9% compared to prior year.
  • The improvement in profitability was influenced by a shifted regional mix within the APA region, resulting in a higher proportion of heavy-duty and off-road couplings in product sales, as the Chinese market tends to have a higher mix of on-road applications.

Group – Growth Momentum Continues Despite Challenging Environment

  • JOST continues its strong growth momentum into Q2 2022, with group sales rising by +18% to €322m compared to prior year, reaching sales higher than €300m for two consecutive quarters for the first time in company history.
  • Both Transport (+14%) and Agriculture (+29%) contributed to the surge in group sales in Q2 2022.
  • North America grew the strongest, due to a continuously rising customer demand and supported by market share gains. Sales in Europe remained robust on a high level. APA sales declined due to weak demand in China.
  • FX-tailwinds amounted to +4.1%-points, resulting primarily from the U.S. dollar.
  • Group adj. EBIT increased by +7% to €32m in Q2 2022 compared to prior year, also surpassing the €30m mark in adj. EBIT for the second consecutive quarter.
  • Adj. EBIT margin was strong at 10.0%, despite further escalation in costs for materials, energy and logistics, especially in Europe, due to the war in Ukraine and the resulting uncertainties and supply chain disruptions.
  • High operational flexibility and a wide global footprint continue to be key success factors to cope with quickly shifting market demand across the different regions, hence limiting the negative impact of rising costs.

Net Income and Adjusted EPS Further Improved

RECONCILIATION OF ADJUSTED EARNINGS H1 2022 (IN M€)

KEY HIGHLIGHTS

  • In H1 2022 reported net income grew significantly by 58% to €38m (H1 2021: €24m) and reported EPS rose to €2.53m (H1 2021: €1.61m), partly because H1 2021 was negatively impacted by one-off effects due to the disposal of Jost UK Ltd in Q2 2021.
  • Adjustments to EBIT in H1 2022 resulted mostly from D&A of PPA and were in line with previous year at € -14m (H1 2021: € -14m).
  • The finance result remained stable at €-3m in H1 2022 (H1 2021: €-2m).
  • Assuming a constant pro-forma tax rate of 30%, adj. net income went up by 10% to €44m in H1 2022 (H1 2021: €40m).
  • Adjusted EPS rose to €2.99 in H1 2022 (H1 2021: €2.69).
  • In Q2 2022, adj. net income increased by 8% to €22m (Q2 2021: €20m) and adj. EBIT went up to € 1.44 (Q2 2021: €1.34).

ROCE, Equity Ratio and Leverage Development

• ROCE decreased slightly to 16.4% compared to year-end 2021, mostly due to a minor increase in net debt. • Equity ratio improved to 33.3% compared to year-end, driven by growing net income. • Liquid assets grew to €94m as of June 30, 2022, compared to year-end (Dec. 31, 2021: €87m). • Net debt expanded to €216m, compared to year-end (Dec. 31, 2021: 194m). The main reason for the increase were dividend payments amounting to €16m during Q2 2022.

• The growth in net debt, resulted in a slight increase of leverage. As of June 30, 2022, it was at 1.53x adj. EBITDA (Dec. 31, 2021: 1.45x).

1 ROCE=LTM adj. EBIT / interest-bearing capital employed (interest-bearing capital = equity + financial liabilities [excl. refinancing costs] – liquid assets + provisions for pensions) 2 Net debt = interest bearing capital [excl. refinancing costs] – liquid assets

3 Leverage = Net debt/LTM adj. EBITDA [LTM adj. EBITDA = € 138m; LTM adj. EBITDA PY = € 108m]

Cash Flow and Working Capital Development

156 216 175 204 -137 -174 Q2 2021 Q2 2022 CASH FLOW OVERVIEW IN Q2 2022 Free cash flow1 (€m) CAPEX (€m) Net working capital (€m) 20.3% 21.2% Trade receivables Inventory -0.4 +9.2 Q2 2021 Q2 2022 3.6 6.4 Q2 2021 Q2 2022 Trade payables Capex 1.3% 2.0% 3 (% of sales) Cash conversion -0.02 +0.4 2 NWC (% of sales)

1Free cash flow = Operating cash flow – capex

2Cash conversion = Free cash flow/adj. net income

3Capex = Payments to acquire property, plant and equipment + payments to acquire intangible assets

COMMENTARY

• The continuing surge in business volume as well as price increases, lead to a significant increase in trade receivables and inventories, which impacted working capital. Despite this, JOST was able to achieve a positive free cashflow in Q2 2022 of € +9.2m. The cash conversion rate improved to +0.4 in the quarter.

• Capex spending increased to €6.4m and is at 2.0% of total sales below the 2.5% of sales expected for the year, mostly due to phasing of investment projects.

• Trade receivables and trade payables increased significantly compared to prior year, driven by the higher business activity. Both trade payables and receivables went up at a similar pace due to price increases and higher demand.

• Inventories rose by €60m at a much faster rate due to not only the increase in activity levels but also because of an increase in safety stock to compensate for logistic disruptions across the value chain.

• NWC as % of LTM sales increased to 21.2%, compared to Q2 2021, due to the higher working capital, but is expected to be below the 20% threshold by year-end as guided.

OUTLOOK FY 2022

Market Development Expectations for FY 2022

Note: Market estimates based on LMC, Clear Consulting, FTR, OEM announcements (as of August 2022)

JOST Outlook for 2022 confirmed

Sales Mid-single digit growth y-o-y
(2021: €1.049m)
Adj. EBIT (2021: €105m)
Adj. EBIT margin Stable (2021: 10.0 %)
Capex (in % of sales) Approx. 2.5% of sales
Mid-single digit growth y-o-y

Executive Summary

Another successful quarter, with sales exceeding the €300m and adj. EBIT the €30m mark for the second consecutive quarter in JOST's history.

Both business lines Transport and Agriculture continue to drive the growth momentum, benefiting from a good order intake.

North America was JOST's strongest growth region once again, supported by growing demand for JOST's products.

Given current macroeconomic uncertainties and rising inflation worldwide, visibility remains very low despite strong underlying fundamentals.

JOST confirms its guidance for FY 2022 and is confident on its ability to limit negative impacts of rising costs with its operational flexibility.

Q&A Appendix

Further information

Development of JOST's Sales and Adjusted EBIT by Quarter

JOST reported strong growth in Q2 2022, benefiting from robust demand for both transport and agricultureal products. For the first time in company history, sales exceeded the €300m und adj. EBIT the €30m mark for two consecutive quarters.

Shareholder Structure and Share Information

SHAREHOLDER STRUCTURE AS OF AUGUST 11, 2022 SHARE INFORMATION

ISIN DE000JST4000
Trading symbol JST
German Sec. Code Number (WKN) JST400
Shares in issue 14,900,000
Index SDAX
Listed since July 20, 2017

Universal-Investment-Gesellschaft

Contact Financial Calendar 2022

A u g 1 1 P u b l i c a t i o n o f Q 2 2 0 2 2 R e p o r t
S e p t 8 C o m m e r z b a n k a n d O D D O B H F C o r p o r a t e C o n f e r e n c e ,
F r a n k f u r t / G e r m a n y
S e p t 2 1 1 1 t h B e r e n b e r g G e r m a n C o r p o r a t e C o n f e r e n c e 2 0 2 2 ,
M u n i c h / G e r m a n y
S e p t 2 2 1 1 t h B a a d e r I n v e s t o r C o n f e r e n c e 2 0 2 2 ,
M u n i c h / G e r m a n y
N o v . 1 4 P u b l i c a t i o n o f Q 3 2 0 2 2 R e p o r t

I n v e s t o r R e l a t i o n s C o n t a c t : R O M Y A C O S T A H e a d o f I n v e s t o r R e l a t i o n s

J O S T W e r k e A G S I E M E N S S T R A S S E 2 6 3 2 6 3 N E U - I S E N B U R G G E R M A N Y

E - M A I L : r o m y . a c o s t a @ j o s t - w o r l d . c o m P H O N E : + 4 9 - 6 1 0 2 - 2 9 5 - 379 F A X : + 4 9 - 6 1 0 2 - 295 - 6 6 1

W W W . J O S T - W O R L D . C O M

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