10-QPeriod: Q3 FY2014

GARMIN LTD Quarterly Report for Q3 Ended Sep 27, 2014

Filed October 29, 2014For Securities:GRMN

Summary

Garmin Ltd. reported a significant net loss of $146.8 million for the 13-week period ended September 27, 2014, a sharp decline from a net income of $187.7 million in the same period of 2013. This loss was largely driven by a substantial income tax expense of $319.5 million, stemming from an inter-company restructuring aimed at accessing and repatriating historical and future earnings more efficiently. Excluding this one-time tax charge, the operating performance showed resilience, with net sales increasing by 10% year-over-year to $706.3 million, driven by strong growth in the Fitness, Outdoor, and Aviation segments. The Automotive/Mobile segment experienced a slight revenue decline, but overall gross profit improved, reflecting strong gross margins across most segments. The company's balance sheet remains robust, with total assets of $4.7 billion and significant cash and marketable securities totaling over $1.3 billion. However, current liabilities increased due to a notable rise in dividend payable. Cash flow from operations was $377.7 million for the first nine months of 2014, a decrease from the prior year, impacted by the tax expense and changes in working capital. The company also fully utilized its $300 million share repurchase program during the quarter. Investors should monitor the impact of the recent Fusion Electronics acquisition, ongoing R&D investments in growth areas, and the significant legal proceedings facing the company.

Financial Statements
Beta

Key Highlights

  • 1Net loss of $146.8 million for the quarter, significantly impacted by a $307.6 million tax expense related to inter-company restructuring.
  • 2Net sales increased 10% year-over-year to $706.3 million, driven by robust growth in Fitness (+43%), Outdoor (+19%), and Aviation (+19%) segments.
  • 3Automotive/Mobile segment revenue decreased 5% year-over-year, though it remains the largest segment by revenue (44%).
  • 4Gross profit increased 13% to $398.2 million, with gross profit margin improving to 56% from 55%.
  • 5Operating income increased 16% to $175.5 million, reflecting revenue growth and improved margins.
  • 6The company utilized its full $300 million share repurchase authorization during the quarter.
  • 7Strong liquidity position with cash and marketable securities totaling approximately $1.3 billion as of September 27, 2014.

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