10-QPeriod: Q2 FY2024

Affirm Holdings, Inc. Quarterly Report for Q2 Ended Dec 31, 2023

Filed February 8, 2024For Securities:AFRM

Summary

Affirm Holdings, Inc. (AFRM) reported a significant increase in total revenue for the second quarter and first half of fiscal year 2024, driven by strong growth in merchant network revenue and interest income. Despite this top-line growth, the company continued to post net losses, although the loss narrowed considerably year-over-year. This improvement in net loss is attributed to a combination of increased revenue and successful cost management initiatives, particularly in technology, sales, and marketing expenses. The company also demonstrated robust growth in its key operating metrics, with Gross Merchandise Volume (GMV) increasing by 32% year-over-year for the quarter, and active consumers growing by 13%. The company highlighted improved credit performance and normalization of delinquency rates, suggesting effective risk management. Financially, Affirm saw a substantial increase in loans held for investment, indicating a growing balance sheet, alongside higher funding costs due to the prevailing interest rate environment. The company also benefited from a significant increase in cash provided by operating activities, a substantial improvement from the prior year, signaling better operational cash generation. While the company is actively managing its debt, including authorized note repurchases, its overall financial position appears to be strengthening, supported by strategic cost controls and continued user and merchant base expansion.

Financial Statements
Beta
Revenue$591.11M
Operating Expenses$763.26M
Operating Income-$172.15M
Interest Expense$84.62M
Net Income-$166.90M
EPS (Basic)$-0.54
EPS (Diluted)$-0.54
Shares Outstanding (Basic)307.57M
Shares Outstanding (Diluted)307.57M

Key Highlights

  • 1Total revenue increased by 48% year-over-year for the three months ended December 31, 2023, reaching $591.1 million.
  • 2Net loss narrowed significantly to $166.9 million for the three months ended December 31, 2023, compared to $322.4 million in the prior year period.
  • 3Gross Merchandise Volume (GMV) grew by 32% year-over-year to $7.5 billion for the three months ended December 31, 2023.
  • 4Active consumers increased by 13% to 17.6 million as of December 31, 2023.
  • 5Interest income surged by 86% year-over-year to $288.3 million for the three months ended December 31, 2023.
  • 6Technology and data analytics, sales and marketing, and general and administrative expenses all decreased year-over-year, reflecting successful cost management efforts.
  • 7Net cash provided by operating activities significantly improved to $173.2 million for the six months ended December 31, 2023, from $22.7 million in the prior year period.

Frequently Asked Questions

Affirm's primary revenue streams are merchant network revenue and interest income from loans. For the three months ended December 31, 2023, merchant network revenue increased by 41% year-over-year to $188.4 million, and interest income grew by 86% to $288.3 million. This indicates strong performance across both key segments.

Affirm has implemented cost management initiatives, leading to decreases in technology and data analytics, sales and marketing, and general and administrative expenses year-over-year. These efforts, combined with revenue growth, have resulted in a narrowed net loss for the quarter. The net loss for the three months ended December 31, 2023, was $166.9 million, a significant improvement from $322.4 million in the prior year period.

Affirm has seen a significant increase in loans held for investment, up 43% year-over-year to $5.2 billion as of December 31, 2023. The company reported that its 30-day delinquency rates are comparable to the prior year and that credit performance has normalized. The allowance for credit losses as a percentage of loans held for investment remained stable at 5.0%.

Affirm utilizes a capital-efficient model with diverse funding sources, including warehouse credit facilities, securitization trusts, and forward flow arrangements. As of December 31, 2023, the company had $1.0 billion in cash and cash equivalents, $914.1 million in available-for-sale securities, and $3.8 billion in available funding debt capacity, excluding purchase commitments. The company also has $205 million available under its revolving credit facility.