10-QPeriod: Q3 FY2020

COGNIZANT TECHNOLOGY SOLUTIONS CORP Quarterly Report for Q3 Ended Sep 30, 2020

Filed October 29, 2020For Securities:CTSH

Summary

Cognizant Technology Solutions Corporation's (CTSH) Q3 2020 filing reveals a company navigating a challenging economic landscape dominated by the COVID-19 pandemic. While total revenues remained relatively flat year-over-year for both the quarter and the nine-month period, the company saw mixed performance across its segments. Financial Services and Products & Resources experienced revenue declines, while Healthcare showed robust growth. The Communications, Media & Technology segment was largely flat, impacted by the strategic exit from certain content-related services. Despite flat revenue, profitability faced pressure. Net income for the quarter decreased by 30% due to a significant increase in income tax expenses, notably a $140 million charge related to Indian earnings repatriation, and lower operating income. The company is actively managing costs through its "Fit for Growth" plan, aiming for annualized savings, and is investing in digital capabilities. Significant cash reserves and a strong operating cash flow provide liquidity, though the company borrowed $1.74 billion from its revolving credit facility as a precautionary measure. Investors should monitor the impact of ongoing COVID-19 uncertainties, client demand, and the company's ability to execute its digital transformation strategy.

Financial Statements
Beta
Revenue$4.24B
SG&A Expenses$804.00M
Operating Income$603.00M
Interest Expense$6.00M
Net Income$348.00M
EPS (Basic)$0.64
EPS (Diluted)$0.64
Shares Outstanding (Basic)542.00M
Shares Outstanding (Diluted)543.00M

Key Highlights

  • 1Total revenues remained largely flat year-over-year for both the three and nine months ended September 30, 2020.
  • 2Net income for the third quarter decreased by 30% year-over-year, primarily due to a significant increase in income tax expense related to Indian earnings repatriation and lower operating income.
  • 3The company reported mixed performance across its segments, with Healthcare showing strong growth, while Financial Services and Products & Resources experienced declines.
  • 4Cognizant incurred $21 million in COVID-19 related costs during the quarter and is continuing its '2020 Fit for Growth Plan' aimed at optimizing costs and investing in digital capabilities.
  • 5The company's cash and cash equivalents increased significantly to $4,436 million as of September 30, 2020, supported by strong operating cash flows and a precautionary draw on its revolving credit facility.
  • 6A jury awarded Cognizant $854 million in a lawsuit against Syntel, though this gain is not recognized until realizable due to expected appeals.
  • 7The company faced a ransomware attack in April 2020, which caused disruption and incurred costs, though it believes the attack is contained.

Frequently Asked Questions

The primary driver for the decrease in net income for the third quarter was a significant increase in income tax expense, notably a $140 million charge related to the reversal of the indefinite reinvestment assertion on Indian earnings and subsequent repatriation. Additionally, lower income from operations contributed to the decline.

The COVID-19 pandemic led to reduced client demand, project deferrals, and temporary rate concessions, which negatively impacted revenues, particularly in the Products and Resources segment (retail, consumer goods, travel, hospitality) and the Communications, Media & Technology segment (communications, media). The company incurred $21 million in COVID-19 related costs during the quarter and also saw a significant decrease in travel and entertainment expenses.

The '2020 Fit for Growth Plan' involves measures to simplify the organizational model and optimize the cost structure to fund investments in digital areas like IoT, AI, cloud, and digital engineering. It also includes exiting certain content-related services. The company incurred $43 million in charges related to this plan in Q3 2020 and expects annualized savings of $520 million to $550 million in 2021.

A jury returned a verdict in favor of Cognizant on October 27, 2020, awarding $854 million, including punitive damages. However, Cognizant expects Syntel to appeal, and the gain will not be recognized in the financial statements until it becomes realizable.