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Ramsay Générale de Santé Earnings Release 2008

Feb 12, 2009

1620_iss_2009-02-12_88eadfd8-f2e6-4310-9094-2547bf40deb6.pdf

Earnings Release

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Press Release

Results for the year ended December 31, 2008: Decline in operating margin Reduction in net debt achieved through asset disposals

Paris, February 12, 2009

Revenue: The Group's slight improvement in organic growth in the fourth quarter of 2008 (+1.2%) must be set against the changes in the economic climate during this period.(*)

For the year ended December 31, 2008, organic growth came to 3.7%.

EBITDA: The operating margin (11.6% in 2008 compared to 12.5% in 2007) suffered the impact of insufficient tariff increases, which were not able to offset either rising operating costs or lower volumes of business (particularly with respect to in-patient hospitalization), despite continuing efforts to control operating expenses.

€m 2008 Change 2007
Revenue 1,983.8 +4.1% 1,906.0
EBITDA 229.6 –4,0% 239.2
Current operating profit 114.8 –12.6% 131.4
As % of revenue 5.8% –1.1 points 6.9%
Operating profit 160.4 +50.2% 106.8
Group share of net profit 87.2 +91.2% 45.6
Net earnings per share (€) 1.59 +89.3% 0.84

(*) It is also worth noting that the revenue figure for the fourth quarter of 2007 took into account the reimbursement of the tariff decrease enacted by the ministerial decree of September 2006. Restated for this item, the improvement in organic growth was +2.5%.

Revenue: Consolidated revenue for the year ended December 31, 2008 amounted to €1,983.8m, up from €1,906.0m in the previous year.

€m 2008 2007 Change
2008/2007
Q4 2008 Q4 2007 Change
2008/2007
Published revenue 1,983.8 1,906.0 4.1% 517.7 503.2 2.9%
Organic revenue 1,952.5 1,883.5 3.7% 496.7 491.0 1.2%
Changes in scope 31.3 22.5 - 21.0 12.2 N/S

In the fourth quarter of 2008, Hospital Care France recorded a 1.0% improvement in organic growth, which breaks down as follows:

  • a +0.8% price impact (primarily attributable to the 0.75% Acute Care tariff increase as of March 1, 2008);
  • a volume/mix effect of +0.2%.

Changes in the scope of consolidation result from the acquisitions of both Clinique de la Francilienne and Clinique de l'Orangerie in the eastern Paris region as well as Centre Hospitalier Privé de la Loire in Saint-Etienne combined with a number of disposals, particularly of the Group's clinics in Tuscany during the fourth quarter of 2008.

Revenue generated in Italy was down 31.7% over the fourth quarter, mainly as a result of these disposals.

Results: Operating profit rose significantly, from €106.8m to €160.4m, primarily as a result of:

  • the net capital gain of €59m recognized on the sale of the premises of four clinics in the Paris region;
  • the net capital gain of €11m arising on the disposal of the Group's Italian subsidiaries;
  • a favorable comparison basis with 2007, during which costs related to the OPAS transaction announced on March 8, 2007 had been recognized for over €8m, together with the indemnity of around €6m paid in connection with the repurchase of shares in the real estate company SCI Lyon Mermoz.

The Group share of net profit thus increased from €45.6m in 2007 to €87.2m in 2008.

Debt: Net financial debt per IFRS was €913.0m at end-December 2008 (compared to €1,001.3m at end-December 2007). This decline is mainly attributable to the recording of the sale price before tax of the property assets and clinics mentioned above, less the acquisition cost of the property assets of Hôpital Privé d'Antony in early 2008.

Dates for your diary:

Publication of first quarter 2009 accounts: April 30, 2009

Annual Shareholders' Meeting: May 25, 2009

Générale de Santé, listed on Compartment A of Eurolist by Euronext Paris (formerly known as the Premier Marché) since June 2001, is included in the Midcac index. Its shares are eligible for the deferred settlement service. As the leading Group in the private hospital care sector in France, Générale de Santé has 20,000 employees, including 6,500 nurses and 3,800 assistant nurses in over 200 hospitals and clinics. With 5,200 physicians, it represents the leading independent medical community in France. Générale de Santé provides a complete range of patient care services spanning: acute care, oncology, subacute care and rehabilitation, mental health and homecare. Générale de Santé develops an original healthcare offering, combining medical excellence, organizational efficiency and a human touch; it provides an all-in-one service with an individually-adapted patient support package, before, during and after hospitalization, taking into consideration all of its patients' needs; it takes part in public-service healthcare initiatives and forms part the nationwide healthcare chain in France.

ISIN and Euronext Paris : FR0000044471 Internet: www.generale-de-sante.fr

Investor Relations/Analysts: Emmanuel de Geuser Tel. + 33 (0)1 53 23 14 89 [email protected]

Press Relations: Gérard Benedetti Tel. + 33 (0) 1 53 23 14 47 [email protected]

INCOME STATEMENT

(in million euros) 2006 2007 2008
REVENUE 1,741.5 1,906.0 1,983.8
Personnel expenses and profit sharing (787.4) (844.0) (894.1)
Purchased consumables (337.5) (372.8) (396.6)
Other operating income and expenses (224.4) (234.3) (238.6)
Taxes and duties (95.2) (104.0) (107.6)
Rental expenses (79.6) (111.7) (117.3)
EBITDA 217.4 239.2 229.6
Depreciation (91.4) (107.8) (114.8)
Current operating profit 126.0 131.4 114.8
Other income and expenses 187.1 (24.6) 45.6
Operating profit 313.1 106.8 160.4
Net interest expenses (31.4) (30.0) (72.5)
Other financial income and expenses 2.8 1.4 (2.9)
Share of net profit of associates --- --- ---
Corporate income tax (55.6) (29.7) 5.1
NET PROFIT FOR THE PERIOD 228.9 48.5 90.1
Allocation:
Group's share of net profit 225.4 45.6 87.2
Minority interests 3.5 2.9 2.9
NET EARNINGS PER SHARE (in euros) 4.53 0.84 1.59
NET DILUTED EARNINGS PER SHARE (in euros) 4.47 0.82 1.59

BALANCE SHEET – ASSETS

(in million euros) 12-31-2006 12-31-2007 12-31-2008
Goodwill 621.0 648.6 723.4
Other intangible fixed assets 7.6 7.3 15.9
Property, plant and equipment 865.6 960.7 962.5
Investments in associates 0.6 1.3 0.9
Other non-current financial assets 32.8 33.0 32.1
Deferred tax assets 38.2 34.8 54.6
NON CURRENT ASSETS 1,565.8 1,685.7 1,789.4
Inventories 32.0 35.0 38.4
Trade and other receivables 186.8 179.9 174.8
Other current assets 90.0 94.8 124.4
Current tax assets 10.2 11.6 2.8
Current financial assets 7.3 4.9 3.2
Cash and cash equivalents --- --- ---
CURRENT ASSETS 326.3 326.2 343.6
Assets held for sale 20.0 84.8 3.1
TOTAL ASSETS 1,912.1 2,096.7 2,136.1

BALANCE SHEET – LIABILITIES AND EQUITY

(in million euros) 12-31-2006 12-31-2007 12-31-2008
Share capital 40.2 41.1 42.2
Additional paid-in capital 446.8 50.8 61.5
Consolidated reserves 101.5 304.9 309.5
Group share of net profit 225.4 45.6 87.2
Group share of equity 813.9 442.4 500.4
Minority interests 8.6 9.6 10.0
TOTAL EQUITY 822.5 452.0 510.4
Borrowings and financial debts 284.2 871.4 847.1
Provision for pension commitments and other employee benefits
17.4 29.5 29.6
Non-current provisions 43.4 26.0 39.5
Other long term liabilities 16.9 16.3 36.3
Deferred tax liabilities 69.2 84.4 72.2
NON-CURRENT LIABILITIES 431.1 1,027.6 1,024.7
Current provisions 21.2 21.2 17.8
Accounts payable 167.6 166.6 196.4
Other current liabilities 269.9 270.2 305.4
Tax liabilities due 37.7 3.5 26.5
Short-term borrowings 80.5 47.8 45.0
Bank overdraft 61.6 35.5 6.8
CURRENT LIABILITIES 638.5 544.8 597.9
Liabilities related to assets held for sale 20.0 72.3 3.1
TOTAL LIABILITIES AND EQUITY 1,912.1 2,096.7 2,136.1

STATEMENT OF CHANGES IN EQUITY

( in million euros ) SHARE
CAPITAL
ADDITIONAL
PAID IN
CAPITAL
RESERVES PROFIT /
(LOSS)
GROUP
SHARE OF
EQUITY
MINORITY
INTERESTS
EQUITY
equity at December 31, 2005 29.3 162.9 69.4 40.9 302.5 7.0 309.5
Capital increase (including net fees) 10.9 283.9 -- -- 294.8 -- 294.8
Treasury shares (2) -- -- 1.7 -- 1.7 -- 1.7
Group savings scheme -- -- 7.0 -- 7.0 -- 7.0
Stocks options -- -- 1.6 -- 1.6 -- 1.6
Prior year appropriation of earnings -- -- 40.9 (40.9) -- -- --
Distribution of dividends (including pre-distribution) -- -- (18.8) -- (18.8) (2.0) (20.8)
Change in consolidation scope -- -- -- -- -- 0.1 0.1
Profit for the period -- -- -- 225.4 225.4 3.5 228.9
Gains and losses taken directly to equity -- -- (0.3) -- (0.3) -- (0.3)
Equity at December 31, 2006 40.2 446.8 101.5 225.4 813.9 8.6 822.5
Capital increase (including net fees) 0.8 24.9 -- -- 25.7 -- 25.7
Treasury shares (2) -- -- 0.3 -- 0.3 -- 0.3
Stocks options -- -- 1.1 -- 1.1 -- 1.1
Prior year appropriation of earnings -- (1.1) 226.5 (225.4) -- -- --
Distribution of dividends (including pre-distribution) -- -- (19.2) -- (19.2) (1.9) (21.1)
Exceptional distribution of additional paid-in capital -- (419.8) -- -- (419.8) -- (419.8)
Change in consolidation scope -- -- -- -- -- -- --
Profit for the period. -- -- -- 45.6 45.6 2.9 48.5
Gains and losses taken directly to equity 0.1 -- (5.3) -- (5.2) -- (5.2)
Equity at December 31, 2007 41.1 50.8 304.9 45.6 442.4 9.6 452.0
Capital increase 1.1 10.7 -- -- 11.8 -- 11.8
Treasury shares (2) -- -- (0.6) -- (0.6) -- (0.6)
Stocks options and free shares -- -- 1.3 -- 1.3 -- 1.3
Prior year appropriation of earnings -- -- 45.6 (45.6) -- -- --
Distribution of dividends (including pre-distribution) -- -- (27.4) -- (27.4) (2.7) (30.1)
Change in consolidation scope -- -- -- -- -- 0.2 0.2
Profit for the period. -- -- -- 87.2 87.2 2.9 90.1
Gains and losses taken directly to equity -- -- (14.3) -- (14.3) -- (14.3)
Equity at December 31, 2008 42.2 61.5 309.5 87.2 500.4 10.0 510.4
12-31-2006 12-31-2007 12-31-2008
(1) Dividends per share (in euros including pre-distribution) 0.38 8.05 0.5
(2) Number of treasury shares 10 000 --- 53 346
STATEMENT OF RECOGNIZED GAINS AND LOSSES
( in million euros ) 12-31-2006(1) 12-31-2007 12-31-2008
Net profit (Group share) 225.4 45.6 87.2
Translation differential (0.3) (0.1) (0.2)
Retirement commitments -- (6.7) 1.6
Fair value of hedging financial instruments -- 1.5 (15.7)
Gains and losses recognized directly in equity (0.3) (5.3) (14.3)
Total gains and losses (Group share) 225.1 40.3 72.9

(1) The Group opted for recording actuarial differences as equity in 2006. Therefore, the table below summarizes recognized gains and losses as changes in equity, in accordance with IAS19, paragraph 93B.

STATEMENT OF CASH FLOWS

(in million euros) 2006 2007 2008
Total net consolidated profit 228.9 48.5 90.1
Depreciation 91.4 107.8 114.8
Other income and expenses (187.1) 24.6 (45.6)
Share of net profit of associates --- --- ---
Other financial income and expenses 2.0 (1.4) 2.9
Net interest expenses 26.6 30.0 72.5
Corporate income tax 55.6 29.7 (5.1)
EBITDA 217.4 239.2 229.6
Non cash items including provisions and reversals (transactions with no cash effect) 0.4 (1.4) 3.5
Other income and expenses paid (4.7) (18.3) (9.7)
Changes in other long term assets and liabilities 2.0 1.7 (5.2)
Cash flow before net interest expenses & taxes 215.1 221.2 218.2
Corporate income tax paid (61.8) (41.7) (4.1)
Change in working capital requirements (0.7) 0.1 39.2
NET CASH FROM OPERATING ACTIVITIES: (A) 152.6 179.6 253.3
Purchase of property, plant & equipment and intangible assets (221.1) (163.3) (131.7)
Proceeds from sale of tangible and intangible assets 421.7 3.0 177.1
Purchase of financial assets (589.5) (102.3) (58.9)
Proceeds from the disposal of financial assets 45.8 0.6 52.5
Dividends from non consolidated companies 0.6 0.8 1.0
NET CASH USED IN INVESTING ACTIVITIES: (B) (342.5) (261.2) 40.0
Capital increase: (a) 294.8 25.7 11.8
Capital increase performed by subsidiaries subscribed to by third parties (b) --- --- ---
Exceptional distribution of additional paid-in capital (c) --- (419.8) ---
Dividends paid to GDS shareholders: (d) (18.8) (19.2) (27.4)
Dividends paid to minority interests of consolidated companies: (e) (2.0) (1.9) (2.7)
Net interest expense paid : (f) (26.6) (30.0) (72.5)
Debt issue costs : (g) --- (25.0) (1.1)
Cash flow before repayment of borrowings: (h) = (A+B + a + b + c + d + e + f + g) 57.5 (551.8) 201.4
Increase in borrowings: (i) 400.9 857.8 103.0
Repayment of borrowings: (j) (539.0) (279.9) (275.7)
NET CASH USED FOR INVESTING ACTIVITIES: (C) = a + b + c + d + e + g + i + j 109.3 107.7 (264.6)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS: ( A + B + C ) (80.6) 26.1 28.7
Cash and cash equivalents at beginning of period 19.0 (61.6) (35.5)
Cash and cash equivalents at end of period (61.6) (35.5) (6.8)
Net indebtedness at beginning of period 588.2 439.0 1 001.3
Cash flow before repayment of borrowings: (h) (57.5) 551.8 (201.4)
Capitalization of financial leases 27.5 23.3 33.9
Cancellation of capitalization of finance expenses backed by former senior debt -- (24.4) 3.5
Assets held for sale 20.0 (7.7) (9.2)
Fair value of financial hedging instruments -- (1.5) 15.7
Change in scope of consolidation and other (139.2) 20.8 69.2
Net indebtedness at end of period 439.0 1 001.3 913.0