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Air products Chemicals Q3 2024 $APD (+0,52%)

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Financial results

  • Sales: Sales for the financial year 2024 amounted to USD 12.1 billion, a decrease of 4% compared to the previous year. This was mainly due to a 5% lower pass-through of energy costs, partially offset by a 1% price increase.
  • Net income: GAAP net income increased 65% to $3.9 billion in FY2024, primarily due to an after-tax gain of $1.2 billion from the sale of the LNG business.
  • Adjusted EBITDA: Adjusted EBITDA for the 2024 financial year amounted to USD 5.0 billion, an increase of 7% compared to the previous year. This increase was supported by positive price developments, a favorable business mix and improved productivity.


Balance sheet overview

  • Total assets: As of September 30, 2024, total assets were $39.6 billion, an increase from $32.0 billion in the prior year.
  • Total liabilities: Total liabilities amounted to USD 20.9 billion, an increase from USD 16.3 billion in the previous year.
  • Shareholders' equity: Equity increased to $18.7 billion, up from $15.7 billion in the prior year.


Details of the income statement

  • GAAP EPS: GAAP EPS from continuing operations for FY2024 was $17.24, an increase of 67% compared to the prior year.
  • Adjusted EPS: Adjusted EPS for the 2024 financial year amounted to USD 12.43, an increase of 8% compared to the previous year.


Cash flow overview

  • Operating cash flow: Cash flow from operating activities amounted to USD 3.6 billion, compared to USD 3.2 billion in the previous year.
  • Investing activities: USD 4.9 billion was spent on investing activities, mainly for plant and equipment purchases.
  • Financing activities: Financing activities generated USD 2.6 billion, mainly from cash inflows from long-term debt.


Key figures and profitability metrics

  • Adjusted EBITDA margin: This improved to 41.7% for the 2024 financial year, an increase of 440 basis points compared to the previous year.
  • Operating margin: The operating margin increased to 31.9%, an increase of 1,330 basis points, mainly due to the sale of the LNG business.


Segment information

  • Americas: Sales amounted to USD 1.3 billion, a decrease of 3% compared to the previous year, with an operating margin of 34.2%.
  • Asia: Sales increased by 7% to USD 861 million, with an operating margin of 28.4%.
  • Europe: Sales increased by 3% to USD 731 million, with an operating margin of 28.3%.


Competitive position

Air Products is a leading global supplier of hydrogen and industrial gases, with a strong focus on clean hydrogen projects.


Forecasts and management comments

  • Forecast for the financial year 2025: Adjusted EPS is forecast to be between $12.70 and $13.00; capital expenditures are expected to be between $4.5 billion and $5.0 billion.


Risks and opportunities

  • Opportunities: Strong cash flow supports capital allocation and returns to shareholders; strategic divestment of LNG business fits with company's core focus.
  • Risks: Potential impact of global economic conditions, inflation and supply chain disruptions.


Summary of results


Positives:

  • Significant increase in GAAP net income and EPS due to the sale of the LNG business.
  • Improved adjusted EBITDA and margins indicating strong operating performance.
  • Successful strategic divestment of the LNG business in line with the company's core focus.
  • Strong cash flow supports capital allocation and returns to shareholders.
  • Positive price developments and favorable business mix contributed to financial growth.


Negative aspects:

  • Decline in overall sales due to lower pass through of energy costs.
  • Decline in sales in the Americas due to lower pass-through of energy costs and currency factors.
  • Higher costs in the Middle East and India impacted EBITDA.
  • Increased liabilities, especially long-term debt.
  • Cash flow from investing activities exceeded cash flow from operating activities.
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