10-QPeriod: Q3 FY2013

Liberty Media Corp Quarterly Report for Q3 Ended Sep 30, 2013

Filed November 5, 2013For Securities:FWONKFWONAFWONB

Summary

Liberty Media Corporation (FWONK) reported significant financial shifts in the nine months ending September 30, 2013, largely driven by the consolidation of SIRIUS XM Radio, Inc. (SIRIUS XM) in January 2013. This consolidation transformed SIRIUS XM from an equity affiliate to a majority-owned subsidiary, significantly impacting Liberty Media's revenue, operating income, and net earnings. The company also completed a substantial acquisition of Charter Communications shares and warrants. Despite these major operational changes and a large gain from the SIRIUS XM acquisition under purchase accounting, Liberty Media faced increased interest expenses and a higher effective tax rate in the current quarter, impacting its net earnings compared to the prior year's periods. Investors should note the substantial increase in consolidated revenue and Adjusted OIBDA, primarily attributable to the full inclusion of SIRIUS XM's financial results. However, the report also highlights significant stock-based compensation expenses related to both Liberty Media and SIRIUS XM equity awards, which will continue to be recognized over the next few years. The company's liquidity remains strong, supported by cash reserves and operating cash flows from its subsidiaries, though direct access to SIRIUS XM's substantial cash flows is limited due to the noncontrolling interest.

Financial Statements
Beta
Revenue$1.11B
SG&A Expenses$207.00M
Operating Expenses$862.00M
Operating Income$248.00M
Interest Expense$39.00M
Net Income$76.00M
EPS (Basic)$0.21
EPS (Diluted)$0.21
Shares Outstanding (Basic)357.00M
Shares Outstanding (Diluted)363.00M

Key Highlights

  • 1Consolidation of SIRIUS XM: Liberty Media began consolidating SIRIUS XM as a majority-owned subsidiary in January 2013, a major event that significantly boosted reported revenues and operating income, shifting SIRIUS XM from an equity method investment to a consolidated entity.
  • 2Significant Gain on SIRIUS XM Acquisition: The company recorded a substantial gain of approximately $7.5 billion in the nine-month period due to the application of purchase accounting for the SIRIUS XM acquisition, reflecting the difference between the fair value and carrying value of Liberty's prior interest.
  • 3Increased Revenue and Adjusted OIBDA: Consolidated revenue and Adjusted OIBDA saw substantial increases, primarily driven by the inclusion of SIRIUS XM's financial performance, alongside modest growth from Atlanta National League Baseball Club (ANLBC).
  • 4Substantial Investment in Charter Communications: Liberty Media invested approximately $2.6 billion in acquiring shares and warrants of Charter Communications, increasing its beneficial ownership to approximately 27%, funded by cash on hand and new loan arrangements.
  • 5Elevated Stock-Based Compensation: The company reported a significant increase in stock-based compensation expense, attributable to both Liberty Media and SIRIUS XM equity awards, with substantial unrecognized costs expected to be recognized over the next 2-3 years.
  • 6Strong Cash Position and Operating Cash Flow: As of September 30, 2013, Liberty Media maintained a solid liquidity position with significant cash and cash equivalents and experienced positive net cash from operating activities, though direct access to SIRIUS XM's cash is restricted.
  • 7Legal Victory in SIRIUS XM Shareholder Litigation: The company's board designees were dismissed from consolidated shareholder litigation concerning the SIRIUS XM acquisition, marking a positive legal development.

Frequently Asked Questions

The primary driver was the consolidation of SIRIUS XM Radio, Inc. (SIRIUS XM) as a majority-owned subsidiary starting January 18, 2013. This transition from an equity method investment to a consolidated entity significantly boosted Liberty Media's reported financial figures.

The acquisition resulted in a significant one-time gain of approximately $7.5 billion in the nine-month period due to the application of purchase accounting. This gain, arising from the difference between the fair value and carrying value of Liberty's prior interest in SIRIUS XM, substantially increased net earnings for the period. However, increased interest expenses and tax provisions also affected the quarterly results.

Liberty Media's primary uses of cash include investments in existing or new businesses, debt service, and potential share repurchases. Liquidity is managed through cash on hand, cash from operations, proceeds from asset sales or investment monetization, debt borrowings, and equity issuances. While SIRIUS XM generates significant operating cash flow, Liberty Media has limited direct access to it due to a substantial noncontrolling interest.

The company reported a significant increase in stock-based compensation expense in the nine months ended September 30, 2013, due to awards granted by both Liberty Media and SIRIUS XM. As of September 30, 2013, there were approximately $75 million in unrecognized compensation costs for Liberty equity awards and $339 million for SIRIUS XM equity awards, expected to be recognized over weighted average periods of approximately 2.2 and 3 years, respectively.