10-QPeriod: Q2 FY2024

Lumentum Holdings Inc. Quarterly Report for Q2 Ended Dec 30, 2023

Filed February 8, 2024For Securities:LITE

Summary

Lumentum Holdings Inc. (LITE) reported a significant year-over-year decline in net revenue for the second quarter of fiscal year 2024, down 27.5% to $366.8 million. This revenue decrease was driven by both segments: Cloud & Networking (down 25.1%) and Industrial Tech (down 34.9%). The company attributed these declines primarily to customer inventory management actions, market competition, and a less favorable product mix. Consequently, gross margins contracted sharply to 17.4% from 32.8% in the prior year period, impacted by lower volumes, underutilization of manufacturing capacity, and elevated excess and obsolete inventory charges, particularly due to U.S. trade restrictions. The company reported a substantial net loss of $99.1 million for the quarter, a significant increase from the $31.7 million net loss in the same period last year. This was driven by lower gross profit and increased operating expenses, including research and development, as a percentage of revenue. The acquisition of Cloud Light in November 2023 contributed $59.5 million in revenue but also added to integration costs and R&D expenses. Despite the challenging revenue environment, Lumentum ended the quarter with $469.3 million in cash and cash equivalents, and its cash flow from operations was nearly breakeven ($3.8 million used), indicating a focus on managing cash amidst the downturn.

Financial Statements
Beta
Revenue$366.80M
Gross Profit$64.00M
R&D Expenses$78.30M
SG&A Expenses$85.10M
Operating Expenses$169.20M
Operating Income-$105.20M
Interest Expense$9.70M
Net Income-$99.10M
EPS (Basic)$-1.47
EPS (Diluted)$-1.47
Shares Outstanding (Basic)67.20M
Shares Outstanding (Diluted)67.20M

Key Highlights

  • 1Net revenue declined 27.5% year-over-year to $366.8 million, impacted by both Cloud & Networking and Industrial Tech segments.
  • 2Gross margin significantly decreased to 17.4% from 32.8% in the prior year quarter, primarily due to lower volumes, underutilization, and inventory charges.
  • 3The company reported a net loss of $99.1 million, a substantial increase from a $31.7 million loss in the prior year period.
  • 4Operating expenses increased as a percentage of revenue, with R&D and SG&A rising due to the Cloud Light acquisition and integration efforts.
  • 5The Cloud Light acquisition, completed in November 2023, contributed $59.5 million in revenue during the quarter.
  • 6Cash used in operating activities was $3.8 million for the six-month period, showing a near breakeven operational cash flow.
  • 7Cash and cash equivalents stood at $469.3 million at the end of the quarter, with $569.6 million remaining under the share buyback program.

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