10-QPeriod: Q3 FY2017

TechnipFMC plc Quarterly Report for Q3 Ended Sep 30, 2017

Filed November 9, 2017For Securities:FTI

Summary

This 10-Q filing for TechnipFMC plc (FTI) for the period ending September 30, 2017, details the company's financial performance following the significant merger of Technip S.A. and FMC Technologies, Inc. The report highlights a substantial increase in revenue and assets due to the merger, which officially closed in January 2017. While consolidated revenue for the nine months increased significantly compared to the previous year, this is largely attributable to the combined entity's operations. The company experienced a decrease in net income for the nine months ended September 30, 2017, compared to the same period in 2016, mainly due to merger transaction and integration costs, and a significant increase in net interest expense related to the revaluation of a financial liability. The company operates across three main segments: Subsea, Onshore/Offshore, and Surface Technologies. The Subsea segment, while showing a strong order backlog, experienced a revenue decline due to reduced project activity. The Onshore/Offshore segment saw revenue decreases but reported improved operating profit margins, partly due to the consolidation of the Yamal LNG project. The Surface Technologies segment showed revenue growth and improved profitability driven by increased activity in North America. A key concern highlighted is a material weakness in internal control over financial reporting related to foreign currency remeasurement, which led to a restatement. Management is implementing corrective actions, but this poses a risk to future financial reporting accuracy. The company also faces ongoing challenges related to volatile commodity prices and industry consolidation, impacting demand for its services.

Financial Statements
Beta

Key Highlights

  • 1The significant merger of Technip S.A. and FMC Technologies, Inc. closed in January 2017, consolidating their operations and leading to a substantial increase in reported revenue and assets for the period.
  • 2Consolidated revenue for the nine months ended September 30, 2017, was $11,373.9 million, a significant increase from $7,151.9 million in the prior year period, driven by the combined entity's operations.
  • 3Net income attributable to TechnipFMC plc for the nine months ended September 30, 2017, decreased to $267.2 million from $527.1 million in the same period of 2016, impacted by merger transaction and integration costs and increased interest expenses.
  • 4The company reported a material weakness in internal control over financial reporting related to foreign currency remeasurement, necessitating a restatement of prior period financials and posing a risk to future reporting accuracy.
  • 5The Subsea segment experienced a significant revenue decline year-over-year on a pro forma basis due to lower project activity, despite a robust order backlog.
  • 6The Onshore/Offshore segment, benefiting from the consolidation of the Yamal LNG project, saw revenue decrease but reported improved operating profit margins.
  • 7The Surface Technologies segment demonstrated growth in revenue and profitability, driven by increased activity in North America, though facing competitive pricing pressures internationally.

Frequently Asked Questions

The primary driver of the substantial increase in revenue was the completion of the merger between Technip S.A. and FMC Technologies, Inc. on January 16, 2017. The financial results for the current period reflect the consolidated operations of both entities, whereas the prior year's results were for the legacy companies separately.

The company identified a material weakness in its internal control over financial reporting related to the calculation of foreign currency effects on certain projects and related ownership interests. This deficiency led to a restatement of prior period financial statements. If not adequately remediated, this could result in future material misstatements in financial reports, potentially impacting investor confidence and leading to stock price volatility.

While the merger significantly boosted revenues, net income attributable to TechnipFMC plc decreased for the nine-month period. This was due to substantial merger transaction and integration costs, along with a notable increase in net interest expense resulting from the revaluation of a financial liability. The company's balance sheet also shows significant changes in assets and liabilities due to the acquisition, including a large increase in goodwill.

The Subsea segment faces revenue declines due to lower project activity, though it maintains a strong order backlog. The Onshore/Offshore segment experienced revenue decreases but improved operating profit margins, benefiting from the Yamal LNG project. The Surface Technologies segment showed growth and better profitability, primarily driven by North American activity, but international markets face pricing challenges.