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EANS-News: AT & S Austria Technologie und Systemtechnik Aktiengesellschaft / First half of 2016/17: AT&S with stable development in the core business, earnings still influenced by start-up effects of the new plants in China. (with document)

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quarterly report/6-month report

* Good customer demand and capacity utilisation - especially in the second
  quarter of 2016/17
* Revenue close to the strong level of the previous year - despite stronger
  seasonality in the first quarter 2016/17
* Start-up effects from the new plants in Chongqing influence earnings
* Ramp-up of plant 1 in Chongqing still flatter than expected due to necessary
  process optimisations; effects of delay included in the adjusted guidance
 
AT&S, one of the global technology leaders for high-end printed circuit boards,
recorded a stable development in the core business in the first six months of
the financial year compared with the first half of the previous year, with
start-up effects from the new plants in Chongqing, China.
 
Andreas Gerstenmayer, CEO of AT&S, commented: "We showed a stable development in
the core business in the first half of 2016/17 and profitability is still high.
In relation to the very high prior-year level, we came close to matching the
level of last year despite stronger seasonality in the first quarter and higher
price pressure. Customer demand is very good at present: We could take in
significantly more orders if we had more capacity. However, the new plants in
Chongqing still have an impact on our results in the ramp-up phase, and the
start-up curve for IC substrates is still flatter. Because of that and the fact
that we have to temporarily reduce capacity at our existing plant in Shanghai
due to the adaption to a new technology, we had to adjust our outlook for the
year as part of the quarterly forecasting process. We still see growing markets
in all customer segments, but as a result of these factors, we expect slightly
slower growth and lower profitability than originally assumed."
 
Asset, financial and earnings position
AT&S matched the strong revenue figures of the previous year in the first half
of 2016/17. At EUR 386.5 million, revenue maintained the high level of EUR 387.1
million in the previous year. First revenues from IC substrates nearly fully
compensated the stronger seasonality in the first quarter in the Mobile Devices
& Substrates segment.
 
Based on the start-up effects for the Chongqing project (EUR 37.3 million),
EBITDA declined by EUR 41.1 million or -44.1% from EUR 93.2 million to EUR
52.1 million in the first half of the year. Adjusted for these start-up effects,
EBITDA amounted to EUR 89.4 million, down 4.6% on the high level of the previous
year. This slight decline results from a price/product mix effect in the Mobile
Devices & Substrates segment and could not be fully compensated even though
cost-saving measures were implemented.  
 
The EBITDA margin was 13.5% in the first half of the year and thus -
10.6 percentage points below the very high level of 24.1% in the previous year.
Adjusted for the Chongqing project, the margin of 23.8% nearly matches the high,
adjusted prior-year level of 24.3%. In the core business, AT&S maintained its
relative profitability stable at the very high prior-year level despite the
challenging market environment.
 
Depreciation of property, plant and equipment and amortisation of intangible
assets amounted to EUR 57.9 million (prior-year period: EUR 42.5 million). This
higher depreciation and amortisation, which is predominantly related to the
Chongqing project, reduced EBIT by EUR 56.5 million to EUR -5.8 million.
Adjusted for the Chongqing project, EBIT totalled EUR 51.7 million, down EUR 3.7
million on the adjusted prior-year value. The EBIT margin amounted to -1.5%
(prior-year period: 13.1%). The adjusted margin was 13.8% and thus -0.6
percentage points below the adjusted prior-year level of 14.4%.
 
Finance costs dropped significantly from EUR 0.0 million in the prior-year
period to EUR -10.0 million, which was among other things due to negative
currency effects and a higher net interest result. The tax rate amounted to
6.5%.
 
The profit for the period fell by EUR -56.9 million from EUR 42.1 million in the
prior-year period to EUR -14.8 million due to the start-up effects of the
Chongqing project and significantly higher negative finance costs. As a result,
earnings per share declined from EUR 1.08 in the prior-year period to EUR -0.38.
 
Cash flow and statement of financial position
Cash flows from operating activities before changes in working capital amounted
to EUR 36.9 million vs. EUR 85.4 million in the previous year. Cash flow from
investing activities - investments in the plants under construction in
Chongqing, technology investments in other locations and investments in
financial assets - totalled EUR -155.1 million (prior-year period: EUR -
97.5 million).
 
Equity decreased from EUR 568.9 million to EUR 531.9 million due to the loss for
the period, the dividend paid of EUR 14.0 million and negative currency
differences of EUR 8.2 million. The resulting equity ratio, at 36.4%, was
 -5.9 percentage points lower than at 31 March 2016 as expected, also because of
the increase in total assets.
 
Net debt rose by EUR 176.0 million from EUR 263.2 million at 31 March 2016 to
EUR 439.2 million. This expected increase resulted from the high investment
activities and the increase in working capital, which cannot be financed from
the operating result. Consequently, the net gearing ratio, at 82.6% at 30
September 2016, was substantially higher than at 31 March 2016 (46.3%).
 
Key financials:


According to IFRS;      H1 2015/16          H1 2016/17             Change
in EUR million       01.04.-30.09.2015   01.04.-30.09.2016
Revenue                           387.1               386.5                -0.2%
EBITDA                             93.2                52.1               -44.1%
EBITDA margin (in                  24.1                13.5                    -
%)
EBITDA adjusted1)                  93.7                89.4                -4.6%
EBITDA margin                      24.3                23.8                    -
adjusted (in %)1)
EBIT                               50.7                -5.8              > -100%
EBIT margin (in %)                 13.1                -1.5                    -
EBIT adjusted1)                    55.4                51.7                -6.7%
EBIT marginadjusted                14.4                13.8                    -
(in %)1)
Profit/loss for the                42.1               -14.8              > -100%
year
Cash flows from                    85.4                36.9              > -100%
operating
activities before
changes in working
capital
Net CAPEX                          98.2               142.5                45.1%
Equity ratio                     42.3 %              36.4 %                    -
Net debt                          263.3               439.2                66.9%
Earnings per                       1.08               -0.38              > -100%
average number of
shares outstanding
(in EUR)

1) Adjusted for the Chongqing project
 
Segment Mobile Devices & Substrates with stronger seasonality, earnings
influenced by Chongqing start-up effects

Demand for high-end printed circuit boards for mobile devices was good in the
first half of the year; however, it was characterised by considerably stronger
seasonality in the first quarter in comparison with the prior-year period.
Revenue from IC substrates compensated this development, but this segment
recorded negative currency effects. Revenue therefore amounted to EUR 269.7
million in the first half of 2016/17, down -1.1% on the prior-year figure.
EBITDA was significantly influenced by start-up effects from the new plants in
Chongqing and therefore decreased by EUR 43.1 million or -63.8% to EUR 24.5
million in comparison with the prior-year period. Adjusted for the Chongqing
effect, EBITDA amounted to EUR 58.5 million, resulting in an adjusted EBITDA
margin of 22.7%, which is lower than the adjusted prior-year value of 25.3%.
This is attributable to price and product mix effects.
 
Automotive, Industrial, Medical segment with increases in revenue and earnings
With revenue growth of 2.9%, this segment increased the prior-year figure from
EUR 169.5 million to EUR 174.4 million. The main drivers were continued strong
revenue from high-end printed circuit boards in the Automotive segment, which
reflect the trend towards more electronic components in cars, and very strong
growing revenue in the Medical sector. Revenue in the Industrial sector remained
at the high level of the previous year. EBITDA rose by 19.9% from
EUR 19.2 million to EUR 23.0 million. With an increase by 1.9 percentage points
from 11.3% to 13.2%, the EBITDA margin clearly exceeded the prior-year level.
Adjusted for the segment's share in the start-up effects of the Chongqing
project, EBITDA amounts to EUR 26.3 million and the adjusted EBITDA margin to
15.4% (prior-year period, adjusted: 11.0 %). The segment also benefited from the
reversal of a provision for unused space as this space is now used again.
 
Status Chongqing: still flatter ramp-up phase in plant 1 for IC substrates, ramp
plant 2 for substrate-like printed circuit boards is proceeding well
As at 30 September 2016, AT&S invested EUR 392.9 million in the Chongqing
project. However, the optimisation of the highly complex production facilities
for IC substrates is still causing a flatter ramp-up. The production line is
running at full capacity, but the volume output and yield are not yet
satisfactory. The effects resulting from this delay were taken into account in
the adjusted guidance for the year. The ramp-up for the first production line
for substrate-like printed circuit boards is proceeding well.
 
Investment in new technology generation at the Shanghai plant
Based on customer demand, AT&S is preparing the new technology generation in the
core business for the Mobile Devices & Substrates segment at the Shanghai plant
earlier than originally planned. Serial production of this technology is
scheduled to start at the beginning of the second half of the calendar year
2017. The resulting technological adaptations of the production facilities cause
a temporary capacity reduction at the Shanghai plant. With this technology, AT&S
positions itself as a high-end supplier in continuously growing customer
segments.
 
Outlook for the financial year 2016/17 adjusted
Provided that the macroeconomic environment remains stable, the USD-EUR currency
relation stays at a similar level as in the past financial year 2015/16 and
demand is stable in the core business, AT&S expects an increase in revenue of
4-6% for the financial year 2016/17. The EBITDA margin should range between 15-
16% primarily due to the start-up effects in Chongqing. However, the EBITDA
margin in the core business should be at a similar level as in the financial
year 2015/16. Higher depreciation and amortisation of an additional approx.
EUR 40 million for the Chongqing project in the financial year 2016/17 will have
a significant influence on EBIT.
Attachments with Announcement:
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http://resources.euroadhoc.com/us/mAIdTj0I
http://resources.euroadhoc.com/us/bbbwrbzJ

Further inquiry note:
Elke Koch, Director Investor Relations & Communications 
Tel: +43 3842 200-5925; Mobil: +43 676 8955 5925;  e.koch@ats.net 

Marina Konrad, Head of Corporate Communications
Tel: +43 3842 200-5423; Mobil: +43 676 8955 5423;  m.konrad@ats.net

end of announcement                               euro adhoc 
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Attachments with Announcement:
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http://resources.euroadhoc.com/us/mAIdTj0I
;
http://resources.euroadhoc.com/us/bbbwrbzJ
;


company:     AT & S Austria Technologie und Systemtechnik Aktiengesellschaft
             Fabriksgasse  13
             A-8700 Leoben
phone:       03842 200-0
mail:         info@ats.net
WWW:      www.ats.net
sector:      Technology
ISIN:        AT0000969985
indexes:     WBI, Prime Market, VÖNIX, ATX GP
stockmarkets: official market: Wien 
language:   English

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