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Vossloh AG

Quarterly Report Oct 26, 2023

478_10-q_2023-10-26_048bf4c3-bad0-4855-a460-d97679ebfd19.pdf

Quarterly Report

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QUARTERLY STATEMENT AS OF SEPTEMBER 30, 2023

WERDOHL, OCTOBER 26, 2023

DISCLAIMER NOTE

This presentation contains statements concerning the future business performance of the Vossloh Group that are based on assumptions and estimations from the Company management. If the assumptions that the projections are based on fail to occur, the actual results of the projected statements may differ substantially. Uncertainties include changes in the political, commercial, and economic climate, the actions of competitors, natural catastrophes, epidemics, legislative reforms, the effects of future case law, and fluctuations in exchange rates and interest rates. Vossloh and its Group companies, consultants, and representatives assume no responsibility for possible losses associated with the use of this presentation or its content. Vossloh assumes no obligation to update the forecast statements in this presentation.

The information contained in this presentation does not constitute an offer or an invitation to sell or buy Vossloh shares or the shares of other companies.

VOSSLOH CONTINUES VERY STRONG BUSINESS PERFORMANCE IN Q3

Orders received in Q3/2023 at €256.7 million (previous year: €269.0 million); orders received after nine months second highest figure in company history

Major region specific orders received in Q3/2023:

  • Germany: Framework agreement for preventive maintenance using High Speed Grinding extended with Deutsche Bahn
  • China: another major order for rail fastening systems in the high-speed sector
  • Denmark: Expansion of market share in Danish switch market through long-term framework agreement with state rail network operator Banedanmark

ORDER SITUATION BUSINESS DEVELOPMENT

Sales in Q3/2023 of €325.3 million substantiates strong market environment, up by 16.3 percent year on year; sales after nine months reach record level of €925.9 million in infrastructure business

EBIT in Q3/2023 at €27.6 million, noticeably above prior year; EBIT after nine months at a very pleasing €76.9 million

Free cash flow (FCF) in Q3/2023 at €10.5 million (previous year: €(4.5) million); FCF after nine months at a strong €48.0 million and significantly improved on previous year (€(46.5) million)

Sales and earnings guidance for 2023 raised (see ad hoc announcement of October 19, 2023); average value of current sales forecast approximately 15 percent above previous year; mean value of the new EBIT guidance around 24 percent up year on year

GERMAN SUSTAINABILITY AWARD 2023

German Sustainability Award, Europe's most important award for ecological and social commitment

Vossloh was selected from a large number of renowned companies and recognized with final participation as one of three pioneers in its industry for the transformation to more sustainability

Winners of the prestigious prize will be announced at the end of October 2023

INNOVATIVE DIGITAL SOLUTIONS FOR THE FUTURE OF RAIL TRANSPORT

Vossloh connect facilitates customers access to a variety of innovative digital solutions; all combined on one platform ("one-stop shop platform") for the safer, efficient, and sustainable operation of rail infrastructure

With the support of digital applications from both Vossloh and selected external partners, customers have the opportunity, for example, to monitor their infrastructure condition in real-time

Customers have access to their condition data via Vossloh connect and sophisticated algorithms derive tailored recommendations for action from this data

Vossloh connect can significantly reduce the risk of accidents and disruptions, cut costs for emergency repairs, and significantly extend the service life of rail infrastructure

ACQUISITION - TECHNOLOGY

Expansion of digital monitoring portfolio through acquisition of extensive camera-based technology

By means of optical and acoustic sensors, for instance information on wheel damage, brake pads, train and wagon numbers is recorded

RailWatch technology will provide crucial insights into wheel-rail contact, which significantly influences the condition of the track over time

In addition to further developing the existing monitoring technology, RailWatch team will also work on other digital Group projects across all business units

PARTNERSHIP WITH

Predge is a Swedish data specialist focused on creating highly innovative solutions for predictive maintenance

Partnership focuses on switches, among the most technically complex and error-prone elements of the track, especially point machines

The goal is to develop a model that provides accurate failure predictions and thus valuable insights into impending failures

In the future, customers will be able to plan their maintenance activities more proactively, in greater detail and better, noticeably reduce the number of breakdowns, and thus significantly increase the availability of the track

SALES AND EBIT SIGNIFICANTLY ABOVE PREVIOUS YEAR, CONTINUED POSITIVE DEVELOPMENT IN FREE CASH FLOW

KEY GROUP INDICATORS 1-9/2022
1-9/2023
Sales revenues € mill. 756.2 925.9
EBITDA / EBITDA margin € mill. / % 92.8
/
12.3 122.2
/
13.2
EBIT / EBIT margin € mill. / % 55.0
/
7.3 76.9
/
8.3
Net income € mill. 38.8 43.9
Earnings per share 1.62 1.68
Free cash flow € mill. (46.5) 48.0
Capital expenditure € mill. 29.7 38.9
Value added € mill. 5.2 17.2

NOTES

Sales revenues up by 22.4 percent; all divisions achieve sales growth rates above 20 percent, strongest percentage growth at Lifecycle Solutions

EBIT significantly higher year on year, all divisions contributing to increase, Core Components in particular significantly higher year on year; EBIT margin up by 100 basis points

Net income up year on year due to strong operating earnings performance despite higher interest and tax expense; tax rate in previous year positively affected by write-up of deferred tax assets

Free cash flow also reflects positive performance and is significantly higher than a year earlier; increase mainly due to improved EBIT and significantly lower working capital build-up

Capital expenditure significantly higher year on year mainly due to high increase in Q3/2023; all divisions increase capital expenditure year on year

Value added mainly due to strong EBIT development despite higher cost of capital (8.5 percent vs. 7.0 percent in previous year) significantly higher than previous year

WORKING CAPITAL PROGRAM ESTABLISHED, NET FINANCIAL DEBT SIGNIFICANTLY REDUCED COMPARED WITH SEPTEMBER 30, 2022

KEY GROUP INDICATORS 1-9/2022
9/30/22
2022
12/31/22
1-9/2023
9/30/23
Equity € mill. 625.0 625.1 636.3
Equity ratio % 43.6 45.7 45.0
Working capital (average) € mill. 215.7 218.1 211.5
Working capital intensity
(average)
% 21.4 20.8 17.1
Closing working capital € mill. 258.7 191.6 213.5
Capital employed (average) € mill. 947.3 950.6 936.3
Closing capital employed € mill. 997.6 923.2 940.4
Net financial debt (excl. lease
liabilities)
€ mill. 253.5 197.6 202.8
Net financial debt € mill. 292.6 237.5 239.0

NOTES

Equity significantly increased compared with end of Q3/2022; equity ratio remains at high level

Closing working capital around €45 million below comparative figure at end of Q3/2022 despite significant sales growth; working capital intensity (average) well below 20% mark and noticeably improved year on year; project to sustainably reduce working capital launched in Q2/2023

Closing capital employed noticeably lower than at the reporting date of the prior-year period due to significantly lower working capital despite higher capital expenditure

Net financial debt incl. lease liabilities down by €53.6 million compared with end of Q3/2022; dividend, lease, and interest payments significantly exceeded by positive free cash flow of €122.4 million in the past 12 months

ORDER BACKLOG REMAINS WELL ABOVE HISTORICAL AVERAGE

ORDERS RECEIVED (in € mill.) ORDER BACKLOG (in € mill.)

NOTES

Orders received reach second-highest level in a nine-month period in the company's history, slightly down from previous year's record figure; previous year boosted by major orders from Egypt; continuing positive trend, particularly in Western Europe

Order backlog 4.0 percent below previous year; Core Components down year on year, mainly lower order backlog at Vossloh Fastening Systems as expected; Customized Modules slightly below previous year, for instance lower order backlog in Poland and Portugal; Lifecycle Solutions slightly up, higher order backlog in Germany and the Netherlands

CORE COMPONENTS DIVISION

SIGNIFICANT INCREASE IN SALES AND EBIT, EBIT MARGIN WELL INTO DOUBLE DIGITS

FASTENING SYSTEMS BUSINESS UNIT

SALES AND VALUE ADDED AT A VERY HIGH LEVEL

SALES REVENUES (in € mill.) VALUE ADDED (in € mill.)

Sales growth mainly in China, North America, and Germany

Value added increased to almost a triple, mainly due to higher sales revenues and a better project mix, especially in China and at the German site

TIE TECHNOLOGIES BUSINESS UNIT

SALES UP SIGNIFICANTLY, ESPECIALLY IN NORTH AMERICA; VALUE ADDED DOWN YEAR ON YEAR DUE TO HIGHER COST OF CAPITAL

SALES REVENUES (in € mill.) VALUE ADDED (in € mill.)

(1.0) (1.5)
1-9/2022 1-9/2023
ORDERS 1-9/2022
RECEIVED
(in € mill.)
1-9/2023 167.6
ORDER 9/30/2022 83.5
BACKLOG
(in € mill.)
9/30/2023 99.3

CUSTOMIZED MODULES DIVISION

STRONG SALES GROWTH, EBIT ALSO WITH INCREASES

LIFECYCLE SOLUTIONS DIVISION

SIGNIFICANTLY HIGHER SALES REVENUES ALONG WITH SLIGHTLY IMPROVED EBIT MARGIN

SALES REVENUES UP SIGNIFICANTLY, ESPECIALLY IN EUROPE, NORTH AMERICA, AND ASIA

VOSSLOH GROUP: OUTLOOK

OUTLOOK FOR THE CURRENT FINANCIAL YEAR 2023 RAISED ON OCTOBER 19

Sales revenues

2022: €1,046.1 million Expectation 2023: €1.175 billion to €1.225 billion

/ All divisions will contribute to the forecast sales growth. At Group level, sales growth is again expected to be in the double-digit percentage range.

Value added

2022: €11.5 million Expectation 2023: €14 million to €20 million

/ The weighted average cost of capital before taxes (WACC) relevant for internal management was increased to 8.5 percent for the financial year 2023 (previous year: 7.0 percent) as a result of interest rate developments. Despite the increase, the value added is expected to rise noticeably in 2023.

EBIT

2022: €78.1 million Expectation 2023: €94 million to €100 million

/ A significant increase in EBIT is forecast for the financial year 2023. The expected increase is mainly attributable to the Core Components division. Based on the mean value of the sales forecast, the EBIT margin is expected to range between 7.8 percent and 8.3 percent.

FINANCIAL CALENDAR AND CONTACT INFORMATION

HOW YOU CAN REACH US

Financial calendar 2024

/ March 2024 Annual Report 2023

/ April 2024 Interim statement as of March 31, 2024

/ May 2024 Annual General Meeting

Contact information for investors:

Contact information for the media:

VOSSLOH GROUP INCOME STATEMENT

€ mill. 1
-9/2022
1
-9/2023
Sales revenues 756.2 925.9
Cost of sales (590.1) (693.3)
General administrative and selling expenses (117.2) (151.3)
Allowances and write
-ups of financial assets
0.8 (1.2)
Research and development costs (5.9) (7.5)
Other operating income 13.6 12.7
Other operating expense (5.1) (8.3)
Operating result 52.3 77.0
Income from investments in companies accounted for using the equity method 2.6 5.6
Other financial income 0.1 0.6
Other financial expense 0.0 (6.3)
Earnings before interest and taxes (EBIT) 55.0 76.9
Interest income (0.1) 1.7
Interest expense and similar expense (7.3) (14.9)
Earnings before taxes (EBT) 47,6 63,7
Income taxes (9.8) (20.8)
Result from continuing operations 37.8 42.9
Result from discontinued operations 1.0 1.0
Net income 38.8 43.9
thereof attributable to shareholders of Vossloh AG 28.4 29.4
thereof attributable to hybrid capital investors 4.5 4.5
thereof attributable to noncontrolling interests 5.9 10.0
Earnings per share
Basic/diluted earnings per share (in €) 1.62 1.68
thereof attributable to continuing operations 1.56 1.62
thereof attributable to discontinued operations 0.06 0.06

VOSSLOH GROUP BALANCE SHEET

Assets in € mill. 9/30/2022 12/31/2022 9/30/2023
Intangible assets 352.7 345.0 345.1
Property, plant, and equipment 322.4 326.4 324.3
Investment properties 7.1 1.3 1.0
Investments in companies accounted for using the equity
method
52.1 49.4 49.1
Other noncurrent financial instruments 8.8 13.7 12.0
Other noncurrent assets 3.2 1.5 1.5
Deferred tax assets 12.5 17.1 17.3
Noncurrent assets 758.8 754.4 750.3
Inventories 259.1 236.5 258.2
Trade receivables 272.4 228.0 248.5
Contract assets 11.1 1.4 4.3
Income tax assets 9.3 8.9 12.1
Other current financial instruments 19.9 15.5 13.7
Other current assets 37.7 28.9 41.3
Short-term securities 1.5 2.3 1.1
Cash and cash equivalents 64.7 76.8 66.7
Current assets 675.7 598.3 645.9
Assets held for sale - 16.1 16.4
Assets 1,434.5 1,368.8 1,412.6
Equity and liabilities in € mill. 9/30/2022 12/31/2022 9/30/2023
Capital stock 49.9 49.9 49.9
Additional paid-in capital 190.5 190.4 190.5
Retained earnings and net income 185.7 199.0 219.5
Hybrid capital 148.2 148.3 148.3
Accumulated other comprehensive income 15.4 10.3 (0.1)
Equity excluding noncontrolling interests 589.7 597.9 608.1
Noncontrolling interests 35.3 27.2 28.2
Equity 625.0 625.1 636.3
Pension provisions/provisions for other post-employment
benefits
35.1 21.9 22.5
Other noncurrent provisions 16.9 17.5 23.8
Noncurrent financial liabilities 308.7 267.4 166.3
Noncurrent trade payables 0.0 1.7 0.0
Other noncurrent liabilities 5.4 10.4 4.6
Deferred tax liabilities 7.9 9.4 9.3
Noncurrent liabilities 374.0 328.3 226.5
Other current provisions 56.7 52.7 65.7
Current financial liabilities 50.3 49.2 140.5
Current trade payables 162.7 167.3 178.1
Current income tax liabilities 7.8 9.8 14.2
Other current liabilities 158.0 126.6 141.8
Current liabilities 435.5 405.6 540.3
Liabilities related to assets held for sale - 9.8 9.5
Equity and liabilities 1,434.5 1,368.8 1,412.6

KEY PERFORMANCE INDICATORS

Core Components Fastening Systems Tie Technologies Customized Modules Lifecycle Solutions
1-9/2022 1-9/2023 1-9/2022 1-9/2023 1-9/2022 1-9/2023 1-9/2022 1-9/2023 1-9/2022 1-9/2023
Sales revenues € mill. 346.7 418.6 244.1 283.8 113.1 155.3 332.4 411.2 94.1 121.3
EBITDA € mill. 47.9 77.7 37.3 42.2 14.6 17.8
EBITDA margin % 13.8 18.6 11.2 10.3 15.6 14.7
EBIT € mill. 31.1 57.3 26.2 28.1 5.2 7.4
EBIT margin % 9.0 13.7 7.9 6.8 5.6 6.1
Working capital (average) € mill. 122.6 104.3 74.5 78.2 22.6 33.0
Working capital intensity (average) % 26.5 18.7 16.8 14.3 18.1 20.4
Capital employed (average) € mill. 364.9 333.1 378.3 377.4 202.8 218.2
ROCE % 11.4 22.9 9.2 9.9 3.4 4.5
Value added € mill. 11.9 36.0 12.9 38.2 (1.0) (1.5) 6.4 4.1 (5.4) (6.5)
Orders received € mill. 439.4 448.3 325.1 304.0 129.2 167.6 403.9 373.5 137.5 146.0
Order backlog (reporting date 9/30) € mill. 311.8 295.3 235.8 202.3 83.5 99.3 455.4 437.3 55.9 58.1
Capital expenditure € mill. 11.9 13.9 7.1 9.9 4.8 4.0 8.2 10.6 7.6 10.7
Depreciation/amortization € mill. (16.9) (20.4) (7.9) (9.8) (9.0) (10.6) (11.1) (14.0) (9.4) (10.5)

mill.
1-9/2022 1-9/2023
Earnings before interest and taxes (EBIT) 55.0 76.9
EBIT from discontinued operations 1.0 1.0
Amortization/depreciation/impairment losses/reversal of impairment losses of noncurrent assets 37.8 45.6
Change in noncurrent provisions 3.5 7.0
Gross cash flow 97.3 130.5
Income taxes paid (16.8) (20.1)
Change in working capital (82.9) (22.0)
Other changes (20.1) (4.5)
Cash flow from operating activities (22.5) 83.9
Investments in intangible assets and property, plant,
and equipment
(24.7) (36.9)
Cash-effective
dividends
from companies accounted for using the equity-method
0.7 1.0
Free cash flow (46.5) 48.0

VOSSLOH GROUP EMPLOYEES

Reporting date Average Employees 9/30/2022 9/30/2023 1-9/2022 1-9/2023 Core Components 932 1,041 914 1,032 Customized Modules 2,247 2,289 2,240 2,281 Lifecycle Solutions 545 626 543 602 Vossloh AG 68 79 67 78 Group 3,792 4,035 3,764 3,993

SHARE PRICE PERFORMANCE, INFORMATION ON SHARE DATA, AND SHAREHOLDER STRUCTURE

Information on the Vossloh share
ISIN DE0007667107
Trading locations Xetra, Tradegate, Düsseldorf, Frankfurt, Berlin,
Hamburg, Hanover, Stuttgart, Munich
Number of shares outstanding at 9/30/2023 17,564,180
Share price (9/30/2023) €39.50
Price high/low January to September 2023 €44.65 / €37.20
Market capitalization (9/30/2023) €693.8 mill.
Reuters code VOSG.DE
Bloomberg code VOS:GR

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