10-QPeriod: Q3 FY2012

FIRST SOLAR, INC. Quarterly Report for Q3 Ended Sep 30, 2012

Filed November 2, 2012For Securities:FSLR

Summary

First Solar, Inc. (FSLR) reported a significant shift in its financial performance during the third quarter of 2012. While net sales experienced a decline of 17% year-over-year, primarily driven by a sharp decrease in the components segment, the systems segment saw a robust 21% increase in net sales. This divergence highlights a strategic pivot towards larger, integrated solar power systems. However, the company also incurred substantial restructuring charges of $444.3 million in the first nine months of 2012, largely due to European operations consolidation and manufacturing adjustments. These charges significantly impacted the overall net income, resulting in a net loss for the nine-month period, contrasting with a net profit in the prior year. Despite the challenging market environment characterized by intense pricing competition and excess supply in the solar industry, First Solar continues to focus on its long-term strategic plan, emphasizing sustainable markets and cost reduction. The company is undertaking significant operational changes, including workforce reductions and facility closures, aimed at realigning production capacity with market demand and improving efficiency. Investors should note the significant year-over-year decline in gross profit margin, which was impacted by lower average selling prices for modules and increased system construction costs, although this was partially offset by strong performance in the systems segment.

Financial Statements
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Key Highlights

  • 1Net sales decreased by 17% year-over-year to $839.1 million for the third quarter of 2012, driven by a sharp 48% decline in the components segment, while the systems segment grew by 21%.
  • 2The company incurred significant restructuring charges of $444.3 million in the first nine months of 2012, primarily related to European operations closure and manufacturing footprint adjustments.
  • 3Gross profit margin declined to 28.4% in Q3 2012 from 37.7% in Q3 2011, impacted by lower module selling prices and increased system costs.
  • 4For the nine months ended September 30, 2012, the company reported a net loss of $250.5 million, a significant reversal from a net income of $373.6 million in the same period of 2011.
  • 5Cash provided by operating activities turned positive at $434.7 million for the nine months ended September 30, 2012, compared to cash used of $44.2 million in the prior year's period, largely due to increased cash received from customers.
  • 6First Solar is executing a Long Term Strategic Plan focused on sustainable markets, which includes significant cost reductions and workforce adjustments.
  • 7The company's systems business continues to grow, with net sales up 190% year-over-year for the nine-month period, driven by large utility-scale projects in North America.

Frequently Asked Questions

The primary reasons for the substantial decrease in net sales for the components segment were a significant drop in sales volume and a decrease in the average selling price of modules sold to third parties. This was partially offset by an increase in sales of modules used within the company's own systems projects.

The significant restructuring charges of $444.3 million were primarily due to asset impairments and related costs associated with the decision to cease manufacturing operations in Germany and Vietnam, as well as the idling of certain manufacturing machinery and equipment. Severance and termination costs, and the repayment of German government grants related to the Frankfurt (Oder) plant also contributed to these charges.

The Long Term Strategic Plan focuses on shifting resources to sustainable geographic markets and competing on a levelized cost of energy basis. This involves cost reduction initiatives, workforce adjustments, and a strategic focus on the integrated systems business. While leading to significant restructuring costs in the short term, the plan aims to improve long-term profitability and market competitiveness by aligning operations with future market demands.

As of September 30, 2012, First Solar had $717 million in cash, cash equivalents, and marketable securities. The company believes its current liquidity, cash flows from operations, and revolving credit facility availability are sufficient to meet its needs for at least the next 12 months, despite ongoing investments in its systems business and restructuring expenses.