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PostNL N.V.

Earnings Release Nov 6, 2017

3878_iss_2017-11-06_dfce8c60-9ae3-45eb-a340-401ac3db0975.pdf

Earnings Release

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Den Haag, 6 november 2017

Sterke groei e-commerce zet door

Financiële highlights 3e kwartaal 2017

  • Omzet €809 miljoen (Q3 2016: €770 miljoen)
  • Omzet gerelateerd aan e-commerce steeg naar 37% YTD (2016 YTD: 33%)
  • Onderliggende cash bedrijfsresultaat steeg naar €31 miljoen (Q3 2016: €27 miljoen)
  • Genormaliseerde winst voor de periode €19 miljoen (Q3 2016: €20 miljoen)
  • Genormaliseerde nettokasstroom uit operationele en investeringsactiviteiten €(18) miljoen (Q3 2016: €(62) miljoen)
  • Geconsolideerd eigen vermogen ongewijzigd op €(17) miljoen

Operationele highlights 3e kwartaal 2017

  • Volume geadresseerde post daalde met 10,2%
  • Bezorgkwaliteit bleef hoog met 96,5%
  • Kostenbesparing van €16 miljoen gerealiseerd
  • Volume Pakketten steeg met 23%

Outlook 2017 en ambitie voor 2020

  • Bevestiging van onderliggend cash bedrijfsresultaat voor het hele jaar 2017 aan de onderkant van eerder gecommuniceerde bandbreedte van tussen de €220 en €260 miljoen
  • Ambitie voor onderliggend cash bedrijfsresultaat in 2020 ongewijzigd tussen €310 miljoen en €380 miljoen
  • Verwachtingen en ambities afhankelijk van de definitieve implementatie van het AMM besluit
  • Streven gehandhaafd om progressief dividend te betalen; volgen kapitaalmarkten voor herfinancieringsmogelijkheden tot €400 miljoen, in lijn met financiële strategie

Kerncijfers

Kerncijfers
in € miljoenen, tenzij anders aangegeven 3e kw. 2017 3e kw. 2016 % Change 9 mnd 2017 9 mnd 2016 % Change
Omzet 809 770 5
%
2.515 2.458 2
%
Bedrijfsresultaat 35 4
2
-17% 153 162 -6%
Onderliggend bedrijfsresultaat 45 4
4
2
%
174 186 -6%
Onderliggende operationele marge 5,6% 5,7% 6,9% 7,6%
Wijzigingen in pensioenverplichtingen (4) (10) 60% (9) (22) 59%
Wijzigingen in voorzieningen (10) (7) -43% (38) (29) -31%
Onderliggend cash bedrijfsresultaat 31 2
7
15% 127 135 -6%
Onderliggende cash operationele marge 3,8% 3,5% 5,0% 5,5%
Periodewinst 19 (9) 311% 89 196 -55%
Genormaliseerde periodewinst 19 2
0
-5% 89 8
0
11%
Nettokasstroom uit operationele en investeringsactiviteiten (18) (105) 83% (106) 537 -120%
Genormaliseerde nettokasstroom uit operationele en investeringsactiviteiten (18) (62) 1 (106) (63) -68%

Noot: onderliggende cijfers zijn exclusief eenmalige posten in Q3 2017 (€9 miljoen voor reorganisaties en €1 miljoen andere kosten) en in Q3 2016 (€2 miljoen voor reorganisaties); de genormaliseerde cijfers zijn zonder het effect van de verkoop van het belang in TNT Express in Q2 2016 en de terugkoop van obligaties in Q3 2016.

CEO statement

Herna Verhagen, CEO van PostNL: ''Ons resultaat in het derde kwartaal was beter dan vorig jaar door een sterke performance bij Pakketten en dankzij een aantal positieve incidenten bij met name Mail in Nederland. Dit vertaalt zich in een omzet gerelateerd aan e-commerce van 37% over de eerste negen maanden van 2017. Wederom het bewijs dat we goed op weg zijn met het versnellen van onze transformatie om de aanbieder van post- en logistieke diensten in de Benelux te zijn.

Bij Pakketten bevestigt de sterke volumegroei van 23% onze solide positie in de logistieke e-commerce markt in de Benelux. De omzet steeg met bijna hetzelfde percentage (21%), ook geholpen door de stijgende internationale volumes en de recente overnames in logistieke dienstverlening. De voortgang in België begint zijn vruchten af te werpen, wat tot uitdrukking komt in de volumegroei van ruim 30% in de eerste negen maanden van dit jaar. Over de gehele linie waren het bedrijfsresultaat en de operationele efficiency sterk.

Het resultaat bij International liet niet de verwachte verbetering zien en dit blijft de aandacht van het management houden.

We zagen een sterke volumedaling bij Mail in Nederland, deels door de toegenomen concurrentie van stapelaars, geholpen door eerdere ACM maatregelen. Uitgezonderd van de impact van regelgeving, konden we een gedeelte van het negatieve volume/prijs/mixeffect en andere bedrijfseffecten opvangen door verdere kostenbesparingen. Mede dankzij positieve incidenten, waaronder hogere opbrengsten uit de verkoop van panden, was het resultaat beter dan vorig jaar.

De Nederlandse postmarkt is fundamenteel veranderd en volumes zullen naar verwachting verder afnemen. De regelgeving moet aan deze nieuwe situatie worden aangepast en een ordelijke en rationele aanpassing van de structuur van de postmarkt mogelijk maken. Als we ook op de lange termijn in een dergelijke krimpmarkt de betrouwbaarheid van en de toegang tot de postdienst en fatsoenlijke arbeidsvoorwaarden willen kunnen blijven garanderen, menen wij dat consolidatie onvermijdelijk is. Ik herhaal daarom onze eerdere oproep aan de politiek.

Onze outlook voor 2017 blijft ongewijzigd. We blijven op weg om een onderliggend cash bedrijfsresultaat voor het volledige jaar te kunnen rapporteren aan de onderkant van onze eerdere aangegeven bandbreedte van tussen €220 miljoen en €260 miljoen, gezien de sneller dan verwachte ontwikkeling van de impact van eerdere ACM-maatregelen en de ontwikkelingen bij International. Door de voortgang die we boeken bij de implementatie van onze strategie blijft ons streven om progressief dividend te betalen."

Business performance Q3 2017

Note: underlying figures exclude one-offs

Segment information Q3 2017

Mail in the Netherlands – Continued volume decline and impact ACM measures urge for considered and timely political decisions

Addressed mail volumes in Mail in the Netherlands declined by 10.2% in the quarter. The main driver for the decline is ongoing high substitution. Supported by earlier ACM measures, we see postal operators collecting more mail items. Part of these volumes return to PostNL via regulated network access, resulting in pressure on our average prices. At the same time, consolidators deliver more mail through their own networks, impacting our bulk mail volumes.

Revenue declined by 4% to €395 million (Q3 2016: €412 million). Underlying cash operating income increased to €7 million (Q3 2016: €5 million). Cost savings, lower cash out related to pensions and provisions and incidentals (including higher sale of buildings and lower amortisation costs) more than compensated for the negative volume/price/mix effect, autonomous cost increases and other business effects.

PostNL and three trade unions have reached agreement in principle regarding the PostNL collective labour agreement (CLA) and the CLA for Saturday deliverers. Parties agreed on salary increases of in total 2.6%, to be implemented in five steps in 2017 and 2018. Additionally, parties agreed on a generation pact and employment opportunities.

Regulatory developments

As indicated before, we expect a financial impact from the significant market power (SMP) decision of ACM of between €30 million and €50 million on an annualised basis, more towards the upper part of the range and subject to final implementation. The full effect is expected to materialise over a 3 to 4 year period (2016-2019).We are currently in discussions with all parties involved (ACM and postal operators) about the implementation of SMP. We will start the implementation ultimately on 1 December 2017.

Cost savings plans: €16 million cost savings achieved in Q3 2017

Q3 2017
Efficiency delivery process: 2 depots migrated
Optimise retail network: Reduction of 30 postal offices and 30 letter boxes; opening 70 parcel points
Efficiency sorting process: New coding process went live

Parcels – strong result driven by volume growth

Volume growth continued to be strong: 23% for the quarter. Our domestic 2B and 2C volumes (including Belgium) showed strong growth, in line with the ongoing positive e-commerce trend.

Revenue increased by 21% to €274 million (Q3 2016: €227 million). The main driver for revenue growth was strong domestic volume, slightly offset by a negative price/mix effect. In Belgium we continue to expand our service levels to strengthen our market position. As a result, we reported strong growth in our Belgian activities, strengthening our position as the logistics solutions provider in the Benelux. Demand for additional services continues to increase and also revenue from international volumes improved. Additionally, we experienced growth in logistics solutions, including incremental revenues related to the acquisitions made in the second quarter. Business and operational performance was solid. Underlying cash operating income increased to €27 million (Q3 2016: €22 million).

International – strategic development on track, but fierce competition impacts performance

International revenue increased by 3% to €246 million (Q3 2016: €239 million). On a like-for-like basis, adjusted for FX effects (€3 million) and an adjustment in the presentation of intercompany charges (€6 million), revenue increased by 7%. Underlying cash operating income was €0 million (Q3 2016: €4 million).

Revenue in Spring and other declined to €63 million, nonetheless our transformation towards a global e-commerce player is on track. However, growth from global e-commerce clients was more than offset by fierce competition, the stricter rules for dangerous goods and downtrading of traditional mail clients.

In Germany, revenue increased by 15% to €130 million. The acquisition of Pin Mail Berlin and Mail Alliance accounted for €21 million of revenue growth and contributed immediately to the result. Revenue in our final mile activities improved, but was more than offset by results from consolidation activities, driven by volume decline and price pressure.

In Italy, revenue was up 3% to €53 million, partly explained by strong growth from parcels. In mail, we expanded our customer portfolio, but price competition is fierce.

PostNL Other

Revenue in PostNL Other was €18 million (Q3 2016: €43 million), mainly explained by lower internal revenue due to an adjustment in the presentation of intercompany charges. Underlying cash operating income improved to €(3) million (Q3 2016: €(4) million).

Pensions

Pension expense amounted to €28 million (Q3 2016: €25 million) and total cash contributions were €32 million (Q3 2016: €35 million). In Q3 2017, the net actuarial loss on pensions was €2 million. At the end of Q3 2017, the main pension fund's 12 months average coverage ratio was 111.2%, above the minimum required funding level of 104.0%. The 5-year recovery period that started in Q3 2016, has now ended following three consecutive quarters in which the coverage ratio was above the minimum required level. Based on our projections, we do not anticipate any top-up payments. On 30 September 2017, the main pension fund's actual coverage ratio was 115.4% (YE 2016: 108.3%).

Development financial and equity position

Total equity attributable to equity holders of the parent was stable at €(17) million as per 30 September 2017. Net profit of €19 million was fully offset by the interim 2017 dividend, resulting in a cash payment of €15 million, a net actuarial loss on pensions of €2 million and other of €2 million. Net cash from operating and investing activities improved to €(18) million (Q3 2016: €(62) million), mainly explained by less interest paid, a slight improvement in working capital and the non-recurring cash out related to an acquisition last year. At the end of Q3 2017, the net debt position was €62 million, which compares to €30 million at the end of Q2 2017. In line with our financial strategy, PostNL is monitoring the capital markets for refinancing opportunities up to €400 million. On 14 November 2017 our 5.375% Eurobond (€328 million outstanding) will mature.

Working days by quarter

Q1 Q2 Q3 Q4 Total
2016 64 62 65 64 255
2017 65 61 65 63 254

Financial calendar

26 February 2018 Publication of Q4 & FY 2017 results
8 May 2018 Publication of Q1 2018 results
6 August 2018 Publication of Q2 & HY 2018 results
5 November 2018 Publication of Q3 2018 results

Contact information

Published by PostNL N.V.
Prinses Beatrixlaan 23
2595 AK The Hague
The Netherlands
T: +31 88 86 86 161
Investor Relations Karen Berg
Director Treasury & Investor Relations
M: +31 653 44 91 99
E: [email protected]
Inge Steenvoorden
Manager Investor Relations
M: +31 610 51 96 70
E: [email protected]
Media Relations Tahira Limon
Spokesperson
M: +31 610 22 82 81
E: [email protected]
Ilse Heemskerk
Spokesperson
M: +31 610 09 47 50
E: [email protected]

Audio webcast and conference call Q3 2017 results

On 6 November 2017, at 11.00 CET, the conference call for analysts and investors will start. The conference call can be followed live via an audio webcast on www.postnl.nl. Dial-in number is +31 20 53 15 843.

Additional information

Additional information is available at www.postnl.nl.

Warning about forward-looking statements

Some statements in this press release are 'forward-looking statements'. By their nature, forward-looking statements involve risk and uncertainty because they relate to events and depend on circumstances that may occur in the future. These forward-looking statements involve known and unknown risks, uncertainties and other factors that are outside of our control and impossible to predict and may cause actual results to differ materially from any future results expressed or implied. These forward-looking statements are based on current expectations, estimates, forecasts, analyses and projections about the industries in which we operate and management's beliefs and assumptions about possible future events. You are cautioned not to put undue reliance on these forward-looking statements, which only speak as of the date of this press release and are neither predictions nor guarantees of possible future events or circumstances. We do not undertake any obligation to release publicly any revisions to these forward-looking statements to reflect events or circumstances after the date of this press release or to reflect the occurrence of unanticipated events, except as may be required under applicable securities law.

Use of non-GAAP information

In presenting and discussing the PostNL Group operating results, management uses certain non-GAAP financial measures. These non-GAAP financial measures should not be viewed in isolation as alternatives to the equivalent IFRS measures and should be used in conjunction with the most directly comparable IFRS measures. Non-GAAP financial measures do not have standardized meaning under IFRS and therefore may not be comparable to similar measures presented by other issuers. The main non-GAAP key financial performance indicator is underlying cash operating income. The underlying cash operating performance focuses on the underlying cash earnings performance, which is the basis for the dividend policy. In the analysis of the underlying cash operating performance, adjustments are made for non-recurring and exceptional items as well as adjustments for non-cash costs for pensions and provisions. For pensions, the IFRS-based defined benefit plan pension expenses are replaced by the non-IFRS measure of the actual cash contributions for such plans. For the other provisions, the IFRS-based net charges are replaced by the related cash outflows.

Consolidated interim financial statements

Basis of preparation

The interim financial statements are reported on a year-to-date basis ending 30 September 2017. The information should be read in conjunction with the consolidated 2016 Annual Report of PostNL N.V. as published on 27 February 2017.

The measure of profit and loss and assets and liabilities is based on the Group Accounting Policies, which are compliant with IFRS as endorsed by the European Union. All significant accounting policies applied in these consolidated interim financial statements are consistent with those applied in PostNL's consolidated 2016 Annual Report for the year ended 31 December 2016.

Restatement – Purchase price allocation acquisition HIM Holtzbrinck 25 GmbH

On 30 December 2016, PostNL acquired the remaining 50% of the shares of HIM Holtzbrinck 25 GmbH resulting in 100% ownership of the shares of the company. As disclosed per FY 2016 only a provisional purchase price allocation was performed which resulted in intangible assets of nil and goodwill of €21 million.

In Q3 2017, management finalised the purchase price allocation, resulting in intangible assets of €15 million, a relating deferred tax liability of €5 million and goodwill of €10 million. The finalisation of the net assets of HIM Holtzbrinck 25 GmbH per 31 December 2016 resulted in an increase of trade accounts receivable of €1 million and a corresponding decrease in goodwill.

The statement of financial position of 31 December 2016 has been restated reflecting a reduction in goodwill of €11 million, an increase in other intangible assets of €15 million, an increase in trade accounts receivable of €1 million and an increase in deferred tax liabilities of €5 million.

Purchase price allocation acquisition JP Haarlem Delivery

On 23 June 2017, PostNL acquired 100% of the shares of JP Haarlem Delivery. As disclosed per HY 2017 only a provisional purchase price allocation was performed which resulted in intangible assets of nil and goodwill of €4 million. In Q3 2017, supported by a reduction in the amount expected to be paid in future years depending on operating results in 2017 and 2018, management finalised the purchase price allocation resulting in €2 million lower goodwill.

Receivable on Deutsche Post AG

At Q3 2017, the total accounts receivable position of €50 million includes an amount of €11 million related to Deutsche Post AG. Although payment is behind schedule, management expects the receivable to be fully recoverable.

Auditor's involvement

The content of this interim financial report has not been audited or reviewed by an external auditor.

Consolidated income statement

in € millions Q3 2017 Q3 2016 YTD 2017 YTD 2016
Net sales 804 768 2,503 2,451
Other operating revenue 5 2 1
2
7
Total operating revenue 809 770 2,515 2,458
Other income 7 2 1
3
2
Cost of materials (16) (14) (48) (47)
Work contracted out and other external expenses (429) (393) (1,291) (1,240)
Salaries, pensions and social security contributions (277) (260) (864) (829)
Depreciation, amortisation and impairments (21) (23) (58) (68)
Other operating expenses (38) (40) (114) (114)
Total operating expenses (781) (730) (2,375) (2,298)
Operating income 35 42 153 162
Interest and similar income 0 1 3 147
Interest and similar expenses (10) (56) (34) (92)
Net financial expenses (10) (55) (31) 55
Results from investments in jv's/associates 1 1 (5) 2
Profit/(loss) before income taxes 26 (12) 117 219
Income taxes (7) 3 (28) (23)
Profit for the period 19 (9) 89 196
Attributable to:
Non-controlling interests - - - 1
Equity holders of the parent 1
9
(9) 8
9
195
Earnings per ordinary share (in € cents) 1 4.2 (2.1) 19.9 44.1
1 Based on an average of 446,999,048 outstanding ordinary shares (2016: 442,221,537).

Consolidated statement of comprehensive income 0

in € millions Q3 2017 Q3 2016 YTD 2017 YTD 2016
Profit for the period
Other comprehensive income that will not be reclassified
to the income statement
19 (9) 89 196
Impact pensions, net of tax
Other comprehensive income that may be reclassified
to the income statement
(2) (5) 1
0
(32)
Currency translation adjustment, net of tax (2) 0 (3) (2)
Gains/(losses) on cashflow hedges, net of tax 0 2 4 4
Change in value of available-for-sale financial assets - 0 0 8
Recycling of change in value of available-for-sale financial assets 0 0 0 (136)
Total other comprehensive income for the period (4) (3) 11 (158)
Total comprehensive income for the period 15 (12) 100 38
Attributable to:
Non-controlling interests - - 0 1
Equity holders of the parent 1
5
(12) 100 3
7
Consolidated statement of cash flows
in € millions Q3 2017 Q3 2016 YTD 2017 YTD 2016
Profit/(loss) before income taxes 26 (12) 117 219
Adjustments for:
Depreciation, amortisation and impairments 2
1
2
3
5
8
6
8
Share-based payments - 1 2 3
(Profit)/loss on assets held for sale (7) (2) (11) (2)
Interest and similar income - (1) (3) (147)
Interest and similar expenses 1
0
5
6
3
4
9
2
Results from investments in jv's/associates (1) (1) 5 (2)
Investment income 2 52 25 (59)
Pension liabilities (4) (10) (9) (22)
Other provisions (1) (8) (19) (27)
Changes in provisions (5) (18) (28) (49)
Inventory - 1 (1) (1)
Trade accounts receivable 6 2
0
2
2
2
3
Other accounts receivable 1
7
3 (14) 7
Other current assets (2) 8 (29) (5)
Trade accounts payable (4) (37) (14) (12)
Other current liabilities excluding short-term financing and taxes (42) (26) (74) (93)
Changes in working capital (25) (31) (110) (81)
Cash generated from operations 19 15 64 101
Interest paid (17) (71) (20) (73)
Income taxes received/(paid) (3) (1) (66) (68)
Net cash (used in)/from operating activities (1) (57) (22) (40)
Interest received 1 - 4 2
Dividends received 1 - 1 -
Acquisition of subsidiairies (net of cash) - (22) (24) (22)
Disposal of subsidiaires - - - (4)
Capital expenditure on intangible assets (8) (7) (27) (20)
Capital expenditure on property, plant and equipment (20) (23) (53) (37)
Proceeds from sale of property, plant and equipment 8 4 1
5
1
4
Proceeds from sale of available-for-sale financial assets - - - 643
Other changes in (financial) fixed assets 1 - - 1
Net cash (used in)/from investing activities (17) (48) (84) 577
Dividends paid (15) - (40) -
Changes related to non-controlling interests - 1 - (10)
Repayments of long term borrowings - (357) (2) (357)
Proceeds from short term borrowings - (2) - -
Repayments of short term borrowings - (1) - (1)
Repayments of finance leases - - (1) (1)
Net cash (used in)/from financing activities (15) (359) (43) (369)
Total change in cash (33) (464) (149) 168
Cash at the beginning of the period 524 987 640 355
Total change in cash (33) (464) (149) 168
Cash at the end of the period 491 523 491 523

Consolidated statement of financial position

31 December 2016
in € millions 30 September 2017 restated
ASSETS
Non-current assets
Intangible assets
Goodwill 135 123
Other intangible assets 106 8
2
Total 241 205
Property, plant and equipment
Land and buildings 327 321
Plant and equipment 140 142
Other 2
0
1
9
Construction in progress 2
3
2
3
Total 510 505
Financial fixed assets
Investments in joint ventures/associates 1
0
1
7
Other financial fixed assets 1 1
Deferred tax assets 3
4
3
8
Available-for-sale financial assets 1 1
Total 46 57
Total non-current assets 797 767
Current assets
Inventory 6 5
Trade accounts receivable 336 358
Accounts receivable 5
0
3
1
Income tax receivable 3
7
2
Prepayments and accrued income 164 134
Cash and cash equivalents 491 640
Total current assets 1,084 1,170
Assets classified as held for sale 8 4
Total assets 1,889 1,941
LIABILITIES AND EQUITY
Equity
Equity attributable to the equity holders of the parent (17) (79)
Non-controlling interests 3 3
Total (14) (76)
Non-current liabilities
Deferred tax liabilities 4
1
4
0
Provisions for pension liabilities 393 410
Other provisions 2
7
3
9
Long-term debt 1 227
Total 462 716
Current liabilities
Trade accounts payable 175 188
Other provisions 3
8
4
4
Short-term debt 553 328
Other current liabilities 156 141
Income tax payable 5 8
Accrued current liabilities 514 592
Total 1,441 1,301
Total equity and liabilities 1,889 1,941

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