10-QPeriod: Q2 FY2023

COHERENT CORP. Quarterly Report for Q2 Ended Dec 31, 2022

Filed February 8, 2023For Securities:COHR

Summary

Coherent Corp. reported significant top-line growth in the six months ended December 31, 2022, with revenues increasing by 69% to $2.715 billion, largely driven by the acquisition of Coherent, Inc. (Legacy Coherent) which now forms the Lasers segment. Despite this revenue surge, the company experienced a net loss of $83.8 million for the period, a reversal from the $142.1 million net earnings in the prior year, primarily impacted by the costs associated with the Legacy Coherent acquisition, including inventory step-ups and amortization of intangible assets. Financially, the company's balance sheet reflects the scale of the acquisition, with total assets more than doubling to $14.1 billion from $7.8 billion at June 30, 2022. This is largely due to the significant increases in goodwill and other intangible assets. Debt levels also rose considerably to $4.5 billion from $2.3 billion, supporting the acquisition. The company's liquidity appears stable, with $913 million in cash and cash equivalents and significant availability under its revolving credit facility.

Financial Statements
Beta

Key Highlights

  • 1Revenue for the six months ended December 31, 2022, surged by 69% to $2.715 billion, primarily driven by the acquisition of Legacy Coherent and contributions from the Materials and Networking segments.
  • 2The company reported a net loss of $83.8 million for the six months ended December 31, 2022, a significant change from the $142.1 million net earnings in the prior year's comparable period.
  • 3Total assets more than doubled to $14.1 billion as of December 31, 2022, with substantial increases in goodwill ($4.4 billion) and intangible assets ($4.0 billion) due to the acquisition.
  • 4Long-term debt increased significantly to $4.4 billion as of December 31, 2022, up from $1.9 billion at June 30, 2022, reflecting financing for the acquisition.
  • 5Gross margin percentage decreased to 31% for the six months ended December 31, 2022, from 39% in the prior year, impacted by acquisition-related inventory fair value adjustments and amortization expenses.
  • 6Selling, general, and administrative (SG&A) expenses nearly doubled as a percentage of revenue to 20% for the six months ended December 31, 2022, driven by acquisition-related costs, including amortization of intangibles and integration expenses.
  • 7Net cash provided by operating activities improved to $300 million for the six months ended December 31, 2022, up from $240 million in the prior year, indicating improved working capital management.

Frequently Asked Questions

The primary driver for the substantial increase in revenue is the acquisition of Coherent, Inc. (Legacy Coherent), which closed on July 1, 2022. This acquisition significantly expanded the company's operations, particularly in the Lasers segment.

The net loss for the six months ended December 31, 2022, is primarily due to significant expenses related to the acquisition of Legacy Coherent. These include the amortization of preliminary fair value adjustments on acquired inventory and intangible assets, as well as integration and transaction costs associated with the merger.

The acquisition has substantially increased Coherent Corp.'s total assets, with significant rises in goodwill and other intangible assets reflecting the purchase price allocation. Consequently, total liabilities, particularly long-term debt, have also increased to finance the transaction.

The acquisition-related costs, such as the fair value step-up on inventories and the amortization of intangible assets, have negatively impacted gross margins and increased SG&A expenses. These non-recurring or amortized costs are a key reason for the decrease in profitability margins in the current reporting period.