10-QPeriod: Q2 FY2018

COHERENT CORP. Quarterly Report for Q2 Ended Dec 31, 2017

Filed February 8, 2018For Securities:COHR

Summary

II-VI Incorporated (COHR) reported a mixed financial performance for the six months ended December 31, 2017. While revenue saw a significant increase of 20% to $543.0 million compared to the prior year, driven by strong demand across various end markets including consumer electronics, communications, and automotive, net earnings declined. For the three months ended December 31, 2017, net earnings were $9.6 million, a substantial decrease from $23.9 million in the prior year. This decline was largely impacted by a provisional net charge of $15.8 million related to the U.S. Tax Cuts and Jobs Act. Excluding this one-time tax impact, net earnings would have been more favorable, supported by higher revenues. The company completed two key acquisitions during the period: Integrated Photonics, Inc. (IPI) and II-VI Compound Semiconductor Ltd. While these acquisitions contributed to revenue growth, they also resulted in net losses that impacted overall profitability in the short term. II-VI Laser Solutions and II-VI Performance Products segments demonstrated strong revenue growth and improved operating income, while II-VI Photonics also saw revenue increases with significant operating income growth driven by higher margin product mix and new introductions. The company's liquidity remains robust, supported by operating cash flows, a strong cash position, and available borrowing capacity, enabling continued investment in technology platforms and strategic growth objectives.

Financial Statements
Beta
Revenue$281.47M
Cost of Revenue$172.07M
Gross Profit$109.39M
R&D Expenses$27.78M
SG&A Expenses$49.13M
Operating Expenses$251.60M
Operating Income$32.49M
Interest Expense$4.64M
Net Income$9.60M
EPS (Basic)$0.15
EPS (Diluted)$0.15
Shares Outstanding (Basic)62.30M
Shares Outstanding (Diluted)65.04M

Key Highlights

  • 1Revenue increased by 20% to $543.0 million for the six months ended December 31, 2017, driven by strong demand in key end markets.
  • 2Net earnings for the three months ended December 31, 2017, significantly decreased to $9.6 million from $23.9 million in the prior year, primarily due to a $15.8 million provisional charge related to the Tax Cuts and Jobs Act.
  • 3The company completed two strategic acquisitions: Integrated Photonics, Inc. (IPI) and II-VI Compound Semiconductor Ltd., which contributed to revenue but also incurred net losses impacting short-term profitability.
  • 4II-VI Laser Solutions and II-VI Performance Products segments showed strong revenue and operating income growth.
  • 5II-VI Photonics segment experienced revenue growth and notable operating income expansion driven by higher margin products and new introductions.
  • 6Liquidity remains strong with $254.5 million in cash and cash equivalents and $225.6 million in available borrowing capacity as of December 31, 2017.
  • 7The company is making significant investments in new technology platforms to address anticipated future demands, impacting current cash flow from operations despite revenue growth.

Frequently Asked Questions

The significant decrease in net earnings for the three months ended December 31, 2017, was primarily due to a provisional net charge of $15.8 million ($0.24 per-share diluted) resulting from the U.S. Tax Cuts and Jobs Act. This charge relates to the one-time repatriation tax on foreign earnings and adjustments to deferred tax assets and liabilities.

The acquisitions of Integrated Photonics, Inc. (IPI) and II-VI Compound Semiconductor Ltd. contributed to revenue growth, with IPI adding $10.3 million and II-VI Compound Semiconductor Ltd. adding $1.6 million in revenues for the six months ended December 31, 2017. However, these acquisitions also resulted in net losses, with II-VI Compound Semiconductor Ltd. incurring a $6.2 million loss and IPI a $1.4 million profit over the same period, impacting overall profitability in the short term as the company invests in new technology platforms.

The company maintains a strong liquidity position, with $254.5 million in cash and cash equivalents and $225.6 million in available borrowing capacity as of December 31, 2017. Management believes this, along with cash flow from operations, will be sufficient to fund working capital needs, capital expenditures, debt obligations, R&D, share repurchases, and growth objectives for the next twelve months. Significant investments in new technology platforms are ongoing.

The company manages foreign currency exchange risks primarily through the use of foreign currency forward exchange contracts. These contracts are used to hedge transactional exposure, particularly for sales denominated in Japanese Yen, Chinese Renminbi, and Euros. The company enters into these contracts to limit exposure to fluctuations in currency rates and has recorded unrealized gains on some of these contracts for the six months ended December 31, 2017.