10-QPeriod: Q3 FY2010

CARPENTER TECHNOLOGY CORP Quarterly Report for Q3 Ended Mar 31, 2010

Filed May 5, 2010For Securities:CRS

Summary

Carpenter Technology Corp. (CRS) reported its third-quarter fiscal year 2010 results, showing a net income of $2.1 million, or $0.05 per diluted share, a significant decrease from $13.1 million, or $0.30 per diluted share, in the prior year's comparable quarter. This decline was primarily driven by lower gross profit due to a weaker product mix and increased net pension expense. Net sales saw a modest increase of 2% to $336.9 million, largely due to higher volumes in certain markets like consumer and automotive, despite a decrease in sales excluding surcharges. The company experienced a notable drop in performance for the nine months ended March 31, 2010, with a net loss of $3.8 million compared to a net income of $68.7 million in the prior year. This was attributed to a substantial 25% decrease in net sales, impacted by reduced demand across key end-use markets such as aerospace and energy. The company also recorded a one-time non-cash charge of $5.9 million related to healthcare reform legislation, which negatively affected deferred tax assets. Financially, Carpenter Technology maintained a strong liquidity position, with approximately $370 million in cash and cash equivalents and marketable securities, and an available borrowing capacity of $196 million under its credit facilities, suggesting sufficient resources to fund operations and obligations. However, the significant year-over-year decline in profitability and sales, particularly in the nine-month period, warrants investor attention, while the company emphasizes its efforts to strengthen its operational and strategic position.

Financial Statements
Beta

Key Highlights

  • 1Net income for the three months ended March 31, 2010, was $2.1 million ($0.05/share), down from $13.1 million ($0.30/share) in the prior year quarter.
  • 2For the nine months ended March 31, 2010, the company reported a net loss of $3.8 million ($(0.09)/share), a significant decline from a net income of $68.7 million ($1.56/share) in the prior year period.
  • 3Net sales for the three months increased by 2% to $336.9 million, while for the nine months, they decreased by 25% to $834.4 million.
  • 4Gross profit margin declined to 13.7% (18.0% excluding surcharges) for the quarter, compared to 14.9% (18.4% excluding surcharges) in the prior year.
  • 5The company recorded a $5.9 million non-cash charge related to healthcare reform legislation impacting deferred tax assets for anticipated retiree healthcare liabilities.
  • 6Liquidity remains strong with $370 million in cash and marketable securities and $196 million available under credit facilities.
  • 7Significant increases in net pension expense are noted, impacting both cost of sales and SG&A expenses, and are expected to remain elevated in fiscal year 2010.

Frequently Asked Questions

The primary reasons for the decrease in net income and EPS were lower gross profit, driven by a weaker product mix and higher net pension expense, which more than offset a modest increase in net sales. The company also recorded a $5.9 million non-cash charge related to healthcare reform.

For the nine months ended March 31, 2010, net sales decreased significantly by 25% to $834.4 million compared to $1,105.4 million in the same period last year. This decline was attributed to reduced demand across key end-use markets such as aerospace and energy, and lower shipment volumes.

Carpenter Technology Corp. has a strong liquidity position, with approximately $370 million in cash and cash equivalents and marketable securities as of March 31, 2010. Additionally, the company has $196 million available under its revolving credit facility. Management believes these resources, combined with cash generated from operations, are sufficient to fund its operating activities, planned capital expenditures, debt maturities, and other obligations for the foreseeable future.

Key risks include the cyclical nature of the specialty materials business and its end markets, volatility in raw material and energy costs, domestic and foreign excess manufacturing capacity, currency fluctuations, potential labor disputes, customer substitution of materials, and the potential for significant equipment failures. Specific to this period, there is also the ongoing Boarhead Farms litigation and an investigation into duty drawback claims.