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SNDL Reports Second Quarter 2024 Financial and Operational Results The Company reports record Gross Margin and material improvements in profitability and Free Cash Flow year-over-year CALGARY, AB

Key Takeaway: SNDL Reports Second Quarter 2024 Financial and The Company reports record Gross Margin and material improvements in profitability and Free Cash Flow year-over-year CALGARY, AB, Aug. 1, 2024 /CNW/ - SNDL Inc. (NASDAQ: SNDL) ("SNDL" or the "Company") reported its financial and

Full Press Release Details

SNDL Reports Second Quarter 2024 Financial and
The Company reports record
Gross Margin and material improvements in profitability and Free Cash Flow year-over-year
CALGARY, AB, Aug. 1, 2024 /CNW/ - SNDL Inc. (NASDAQ:
SNDL) ("SNDL" or the "Company") reported its financial and operational results for the second quarter
ended June 30, 2024. All financial information in this press release is reported in millions of Canadian dollars unless otherwise indicated.
SNDL has also posted a supplemental investor presentation
on its website, found at https://sndl.com.
The Company will hold a conference call and webcast
presentation at 10:00 a.m. EDT (8:00 a.m. MDT) on Friday, August 2, 2024. The conference call details can be found below.
SECOND QUARTER 2024 FINANCIAL AND OPERATIONAL HIGHLIGHTS
"The second quarter of 2024 confirms our progress
and path to profitability, including an all-time record gross margin of 25.5%", said Zach George, Chief Executive Officer of SNDL.
"As we continue making progress on our long-term strategic plan, we are gaining sharper focus on key priorities, allowing us to effectively
deploy capital to support organic and inorganic growth. This sharper focus, and our continuous pursuit of greater efficiency, led to the
recent announcement of a restructuring project that is expected to deliver over $20 million of annualized savings, some of which are starting
to materialize in the third quarter of 2024. Our unique investment portfolio gives us additional optionality to close on U.S. assets currently
under restructuring and become a leading global cannabis company. We look forward to sharing our long-term strategic plan in detail with
investors in the coming months."
SECOND QUARTER 2024 KEY FINANCIAL METRICS
OPERATING SEGMENTS
($000s) Liquor Retail Cannabis Retail Cannabis Operations Investments Corporate Total
Three months ended June 30, 2024
Net revenue 140,560 76,069 24,976 - (13,478) 228,127
Gross profit 35,713 19,268 3,183 - - 58,164
Operating income (loss) 8,481 3,902 (1,916) 8,456 (23,757) (4,834)
Adjusted operating income (loss) (1) 8,481 3,902 (1,916) 8,456 (23,536) (4,613)
Three months ended June 30, 2023
Net revenue 151,690 71,881 20,940 - (12,595) 231,916
Gross profit 35,360 17,780 (1,207) - - 51,933
Operating income (loss) 8,207 2,335 (14,206) (1,660) (24,242) (29,566)
Adjusted operating income (loss) (1) 8,207 2,335 (12,924) (1,660) (21,482) (25,524)
(1) Adjusted operating income (loss) is a specified financial measure that does not have a standardized meaning prescribed by IFRS and therefore may not be comparable to similar measures reported by other companies. See "Non-IFRS Measures - Adjusted operating income (loss)" below.
SECOND QUARTER 2024 RESULTS
SNDL's business is operated and reported in four segments:
Liquor Retail, Cannabis Retail, Cannabis Operations and Investments.
SNDL is Canada's largest private sector liquor
retailer, operating 168 locations, predominantly in Alberta, under its three retail banners: "Wine and Beyond",
"Liquor Depot", and "Ace Liquor".
As of August 1, 2024, the Ace Liquor store count was
135, the Liquor Depot store count was 20, and the Wine and Beyond store count was 13.
With its 65% ownership interest in Nova Cannabis Inc.
("Nova"), SNDL is Canada's largest private-sector cannabis retailer by number of stores, operating 187 locations
under its four retail banners: "Value Buds", "Spiritleaf", "Superette", and "Firesale".
The Company's Cannabis Retail strategy is based on several pillars, including the quality of its store locations, its range of products,
and the unique experiences provided to customers. Using data and insights from a large volume of monthly transactions enables SNDL to
leverage technology and analytics to inform and improve its retail strategy.
As of August 1, 2024, the Spiritleaf store count was
82 (20 corporate stores and 62 franchise stores), the Superette store count was 4 corporate stores, the Firesale store count was 1 corporate
store, and the Value Buds store count was 100 corporate stores.
SNDL has a diverse brand portfolio from value to premium,
emphasizing premium inhalable formats and a full suite of 2.0 products. With enhanced procurement capabilities and plans to continue evolving
toward a cost-effective cultivation and manufacturing operation, the Cannabis Operations segment is a key enabler of SNDL's vertical integration
strategy. Cannabis Operations include the operations of The Valens Company Inc. as of January 18, 2023.
This press release is intended to be read in conjunction
with the Company's condensed consolidated interim financial statements and the notes thereto for the three and six months ended June 30,
2024, and the accompanying Management's Discussion and Analysis. These documents are available under the Company's profile on SEDAR+ at
The Company will hold a conference call and webcast
presentation at 10:00 a.m. EDT (8:00 a.m. MDT) on Friday, August 2, 2024.
To access the live webcast of the call, please visit the following link:
A replay of the webcast will be available at https://sndl.com/financials/quarterly-results/default.aspx
SNDL is a public company whose shares are traded on
the Nasdaq under the symbol "SNDL." SNDL is the largest private-sector liquor and cannabis retailer in Canada with retail
banners that include Ace Liquor, Wine and Beyond, Liquor Depot, Value Buds, Spiritleaf, Superette and Firesale. SNDL is a licensed cannabis
producer and one of the largest vertically integrated cannabis companies in Canada specializing in low-cost biomass sourcing, indoor cultivation,
product innovation, low-cost manufacturing facilities, and a cannabis brand portfolio that includes Top Leaf, Contraband, Citizen
Stash, Sundial Cannabis, Palmetto, Spiritleaf Selects Bon Jak, Versus, Value Buds, Namaste, Re-up, Grasslands and Vacay. SNDL's investment
portfolio seeks to deploy strategic capital through direct and indirect investments and partnerships throughout the North American cannabis
industry. For more information on SNDL, please go to https://sndl.com/.
Forward-Looking Information Cautionary Statement
This news release includes statements containing certain "forward-looking information" within the meaning of applicable securities
law ("forward-looking statements"), including, but not limited to, statements regarding the Company's operational goals,
the Company's margin improvement initiatives, the Company's ability to achieve long-term, sustainable profitability, growth and efficiencies,
the Company's long-term strategic plan, expectations with respect to the restructuring project, the benefits of the Company's Investment
Segment portfolio, expectations with respect to sharing information with investors, the Company's approach to its Wine and Beyond banner,
the Company's retail strategy, expectations with respect to the Company's Cannabis Operations segment, the Company's vertical integration
strategy, expectations with respect to the Company's pursuant of EU-GMP certification, expectations with respect to the ability of the
Company's to expand its international export footprint, the Company's proprietary data licensing program, expansion of product offerings
(including the expected expansion of the Company's private labels), performance of the Company's investments, including through the SunStream
joint venture and SunStream USA Group, expectations with respect to the SunStream USA Group, the timing and closing of the transactions
with Parallel and Skymint, potential local and international regulatory changes, the share repurchase program, including the anticipated
benefits thereof, and any other potential forms of shareholder value creation. Forward-looking statements are frequently characterized
by words such as "aim", "anticipate", "assume", "believe", "contemplate", "continue",
"could", "due", "estimate", "expect", "goal", "intend", "may", "objective",
"plan", "predict", "potential", "positioned", "pioneer", "seek", "should",
"target", "will", "would", and other similar expressions that are predictions of or indicate future events
and future trends, or the negative of these terms or other comparable terminology. These forward-looking statements are based on current
expectations, estimates, forecasts and projections about the Company's business and the industry in which it operates and management's
beliefs and assumptions and are not guarantees of future performance or development and involve known and unknown risks, uncertainties
and other factors that are in some cases beyond its control. Forward-looking statements are based on the opinions and estimates of management
at the date the statements are made and are subject to a variety of risks and uncertainties and other factors that could cause
actual events or results to differ materially from those projected in the forward-looking statements. Please see "Risk Factors"
in the Company's Annual Information Form dated March 20, 2024, and the risk factors included in our other public disclosure documents
for a discussion of the material risk factors that could cause actual results to differ materially from the forward-looking information.
The Company is under no obligation, and expressly disclaims any intention or obligation, to update or revise any forward-looking statements,
whether as a result of new information, future events or otherwise, except as expressly required by applicable law.
Condensed Consolidated Interim Statement of Loss
and Comprehensive Loss
(Unaudited - expressed in thousands of Canadian dollars, except per share amounts)
Three months ended June 30
2024 2023
Net revenue 228,127 231,916
Cost of sales 169,963 179,983
Gross profit 58,164 51,933
Investment income (loss) 3,204 (599)
Share of profit of equity-accounted investees 5,252 (936)
General and administrative 48,036 52,727
Sales and marketing 3,439 4,104
Research and development 109 20
Depreciation and amortization 13,519 13,443
Share-based compensation 4,883 3,893
Restructuring (recovery) costs 221 4,042
Asset impairment 919 1,658
Loss on disposition of assets 328 77
Operating income (loss) (4,834) (29,566)
Other income (expenses) (1,417) (422)
Loss before income tax (6,251) (29,988)
Income tax recovery 1,284 -
Net loss from continuing operations (4,967) (29,988)
Net loss from discontinued operations - (3,170)
Net loss (4,967) (33,158)
Equity-accounted investees - share of other comprehensive income (loss) 4,300 (11,621)
Gain on translation of foreign operations - (5)
Comprehensive income (loss) (667) (44,784)
Net loss from continuing operations attributable to:
Owners of the Company (5,772) (29,350)
Non-controlling interest 805 (638)
(4,967) (29,988)
Net loss attributable to:
Owners of the Company (5,772) (32,520)
Non-controlling interest 805 (638)
(4,967) (33,158)
Comprehensive income (loss) attributable to:
Owners of the Company (1,472) (44,146)
Non-controlling interest 805 (638)
Condensed Consolidated Interim Statement of Financial
(Unaudited - expressed in thousands of Canadian dollars)
As at June 30, 2024 December 31, 2023
Assets
Current assets
Cash and cash equivalents 182,934 195,041
Restricted cash 19,972 19,891
Marketable securities 156 225
Accounts receivable 22,361 27,059
Biological assets 868 429
Inventory 132,912 129,060
Prepaid expenses and deposits 19,303 22,464
Investments 28,514 3,400
Assets held for sale 19,051 6,375
Net investment in subleases 2,819 2,970
428,890 406,914
Non-current assets
Long-term deposits and receivables 6,232 4,837
Right of use assets 119,473 129,679
Property, plant and equipment 132,362 152,916
Net investment in subleases 16,572 18,396
Intangible assets 73,961 73,149
Investments 835 29,660
Equity-accounted investees 571,178 538,331
Goodwill 124,552 119,282
Total assets 1,474,055 1,473,164
Liabilities
Current liabilities
Accounts payable and accrued liabilities 62,389 68,210
Lease liabilities 32,618 30,537
Derivative warrants 3,900 4,400
98,907 103,147
Non-current liabilities
Lease liabilities 124,994 136,492
Other liabilities 6,236 4,185
Total liabilities 230,137 243,824
Shareholders' equity
Share capital 2,380,753 2,375,950
Warrants 667 2,260
Contributed surplus 79,568 73,014
Contingent consideration 2,279 2,279
Accumulated deficit (1,269,177) (1,260,851)
Accumulated other comprehensive income 33,751 19,417
Total shareholders' equity 1,227,841 1,212,069
Non-controlling interest 16,077 17,271
Total liabilities and shareholders' equity 1,474,055 1,473,164
Condensed Consolidated Interim Statement of Cash
(Unaudited - expressed in thousands of Canadian dollars)
Three months ended June 30
2024 2023
Cash provided by (used in):
Operating activities
Net loss for the period (4,967) (33,158)
Adjustments for:
Income tax recovery (1,284) -
Interest and fee income (3,218) (3,421)
Change in fair value of biological assets (336) 1,413
Share-based compensation 4,883 3,893
Depreciation and amortization 14,139 14,674
Loss on disposition of assets 328 77
Inventory impairment and obsolescence 1,069 4,291
Finance costs, net 2,157 2,458
Change in estimate of fair value of derivative warrants (1,800) (2,240)
Unrealized foreign exchange loss 51 (72)
Asset impairment 919 1,658
Share of (profit) of equity-accounted investees (5,252) 936
Realized loss on settlement of marketable securities - 48,988
Unrealized (gain) loss on marketable securities 14 (44,968)
Proceeds from settlement of marketable securities - 3,437
Interest received 2,649 3,217
Change in non-cash working capital (4,650) (14,193)
Net cash provided by (used in) operating activities from continuing operations 4,702 (13,010)
Net cash provided by operating activities from discontinued operations - 4,167
Net cash provided by (used in) operating activities 4,702 (8,843)
Investing activities
Additions to property, plant and equipment (1,190) (1,247)
Additions to intangible assets - (39)
Changes to investments 1,235 125
Changes to equity-accounted investees - (9,443)
Proceeds from disposal of property, plant and equipment 188 55
Acquisitions, net of cash acquired (1,654) -
Change in non-cash working capital 75 1,586
Net cash used in investing activities from continuing operations (1,346) (8,963)
Net cash used in investing activities from discontinued operations - -
Net cash used in investing activities (1,346) (8,963)
Financing activities
Change in restricted cash 150 (76)
Payments on lease liabilities, net (9,706) (10,116)
Proceeds from common shares, net of costs (57) -
Issuance of common shares by subsidiaries 174 -
Change in non-cash working capital 63 200
Net cash used in financing activities from continuing operations (9,376) (9,992)
Net cash used in financing activities from discontinued operations - -
Net cash used in financing activities (9,376) (9,992)
Change in cash and cash equivalents (6,020) (27,798)
Cash and cash equivalents, beginning of period 188,954 213,253
Cash and cash equivalents, end of period 182,934 185,455
Certain specified financial measures in this news release are non-IFRS measures. These terms are not defined by IFRS and, therefore, may
not be comparable to similar measures reported by other companies. These non-IFRS financial measures should not be considered in isolation
or as an alternative for or superior to measures of performance prepared in accordance with IFRS. These measures are presented and
described in order to provide shareholders and potential investors with additional measures in understanding the Company's operating results
Last updated: Aug 1, 2024