10-QPeriod: Q2 FY2019

DEXCOM INC Quarterly Report for Q2 Ended Jun 30, 2019

Filed July 31, 2019For Securities:DXCM

Summary

DexCom, Inc. (DXCM) reported its second quarter and first half 2019 financial results. The company experienced significant revenue growth, with a 39% increase year-over-year for the quarter to $336.4 million and a 45% increase for the first half to $616.9 million. This growth was primarily driven by higher sales volumes of their continuous glucose monitoring (CGM) system components, despite some pricing pressure and a shift in product mix. While revenue showed robust expansion, the company reported a net loss of $10.5 million for the quarter and $37.4 million for the first half, compared to a net income of $30.2 million and $6.0 million in the respective prior-year periods. This shift to a loss was influenced by increased operating expenses, particularly in research and development and selling, general, and administrative costs, as well as higher interest expenses related to recent debt issuances. The company's balance sheet reflects an increase in cash and cash equivalents, partially offset by strategic investments in marketable securities and property. A notable change was the adoption of the new lease accounting standard (ASC 842) at the beginning of 2019, which introduced operating lease right-of-use assets and liabilities onto the balance sheet. Management indicated that despite the reported net loss, they believe existing cash, cash equivalents, marketable securities, and their revolving credit facility are sufficient to meet operational needs for at least the next 12 months. The company also highlighted ongoing efforts to scale production capacity and expand internationally.

Financial Statements
Beta
Revenue$336.40M
Cost of Revenue$129.90M
Gross Profit$206.50M
R&D Expenses$69.00M
SG&A Expenses$138.30M
Operating Expenses$207.30M
Operating Income-$800K
Interest Expense$15.00M
Net Income-$10.50M
EPS (Basic)$-0.03
EPS (Diluted)$-0.03
Shares Outstanding (Basic)364.40M
Shares Outstanding (Diluted)364.40M

Key Highlights

  • 1Revenue grew significantly, up 39% to $336.4 million for the quarter and 45% to $616.9 million for the first half of 2019, driven by strong sales volume of CGM components.
  • 2The company reported a net loss of $10.5 million for Q2 2019 and $37.4 million for the first half, a reversal from the profitable periods in 2018, primarily due to increased operating expenses.
  • 3Operating expenses rose, with R&D up 46% and SG&A up 24% year-over-year for the quarter, reflecting investments in growth and infrastructure.
  • 4Gross profit increased in absolute dollars to $206.5 million for the quarter, but the gross margin percentage slightly decreased from 63% to 61% due to channel strategy evolution and product mix.
  • 5Interest expense increased substantially due to the issuance of Senior Convertible Notes in late 2018.
  • 6The company adopted ASC 842, the new lease accounting standard, which impacted the balance sheet by recognizing right-of-use assets and lease liabilities.
  • 7Cash, cash equivalents, and marketable securities totaled $1.378 billion as of June 30, 2019, providing a strong liquidity position.

Frequently Asked Questions

The substantial revenue growth, up 39% for the quarter and 45% for the first half of 2019, was primarily driven by an increased sales volume of DexCom's continuous glucose monitoring (CGM) system components. This reflects continued expansion of their global customer base.

The shift to a net loss is attributable to several factors including increased operating expenses, particularly in Research & Development (R&D) and Selling, General & Administrative (SG&A) as the company invests in growth and infrastructure. Additionally, higher interest expenses related to the senior convertible notes issued in late 2018 and the loss from the sale of an equity investment also contributed to the net loss.

DexCom maintains a strong liquidity position with $1.378 billion in cash, cash equivalents, and short-term marketable securities as of June 30, 2019. They also have access to a $200 million revolving credit facility with $195.6 million available. Management believes these resources are sufficient to meet their operational and capital expenditure needs for at least the next 12 months.

The adoption of ASC 842 at the beginning of 2019 has resulted in the recognition of operating lease right-of-use assets and liabilities on the balance sheet. While this has changed the balance sheet structure, the company stated it had no material impact on their statement of operations in the first quarter of adoption.