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BETTER CHOICE COMPANY INC. ANNOUNCES SECOND QUARTER 2024 RESULTS Net Income Increased 190% to $2.7 million Year-Over-Year EPS Growth of 170% to $2.98 Year-Over-Year Adjusted EBITDA Increased 98% to less than $(0.1) milli

Key Takeaway: Better Choice Company Inc. reported strong financial results for the second quarter of 2024, with a notable increase in net income and EPS. The company achieved a net income of $2.7 million, marking a 190% increase year-over-year, while EPS improved by 170% to $2.98. The strategic efforts to revamp operations and enhance financial governance are showing positive outcomes, as evidenced by the significant improvement in Adjusted EBITDA and operating losses. The company's growth strategies in both domestic and international markets remain a focal point for future expansion.

Market Sentiment Analysis

POSITIVE FACTORS

  • Net income increased by 190% year-over-year to $2.7 million.
  • Earnings per share (EPS) rose by 170% year-over-year to $2.98.
  • Adjusted EBITDA improved significantly, indicating better financial health.
  • Strategic shifts in operations are yielding positive results.

Full Press Release Details

CHOICE COMPANY INC. ANNOUNCES SECOND QUARTER 2024 RESULTS
Income Increased 190% to $2.7 million Year-Over-Year
Growth of 170% to $2.98 Year-Over-Year
EBITDA Increased 98% to less than $(0.1) million1 Year-Over-Year
$3.6 million Gain on Extinguishment of Debt
FL, August 13, 2024 - Better Choice Company Inc. (NYSE American: BTTR) (the "Company" or "Better Choice"),
a pet health and wellness company, today announced its results for the second quarter ended June 30, 2024 ("Q2 2024").
QUARTER 2024 FINANCIAL HIGHLIGHTS
Revenue increased 8% to $8.5 million from the first quarter 2024
Gross margin increased 403 basis points year-over-year ("YOY") to 38%
Operating loss improved 72% YOY to $(0.7) million
Operating margin improved 1,605 basis points YOY to (8)%
Net income increased 190% YOY to $2.7 million
Earnings per share ("EPS") improved 170% YOY to $2.98
$3.6 million one-time gain on extinguishment of debt
Adjusted EBITDA increased 98% YOY to less than $(0.1) million 1
MONTHS 2024 FINANCIAL HIGHLIGHTS
Gross margin increased 114 basis points YOY to 36%
Operating loss improved 45% YOY to $(3.2) million
Operating margin improved 101 basis points YOY to (19)%
Net loss improved 97% YOY to $(0.2) million
EPS improved 98% YOY to $(0.21)
Adjusted EBITDA improved 60% YOY to $(1.4) million 1
second quarter performance demonstrates that our efforts to stabilize operations, revamp channel strategy, and instill greater financial
governance are taking shape. We believe there is significant runway for increased Halo growth at both Chewy and Amazon as we continue
to shift our investment, move to full funnel activation, and improve our storytelling and share of voice," commented Chief Executive
Officer, Kent Cunningham. "We see increased opportunity for the Halo brand across the roughly $50 billion US & Canada pet food
markets and the $30 billion represented across the Asia-Pacific region. Halo sits at the intersection of the two megatrends fueling market
growth: Humanization and Premiumization. Whether the pet parent is a clean food consumer seeking all-natural nutrition that is minimally
processed and responsibly sourced, or seeking a dietary solution to address allergies, skin and coat issues, digestive or other health
concerns, Halo provides products that deliver visible results."
Martinez, Chief Financial Officer, also commented, "The company's positive financial results are a testament to the strong
underlying performance and operating leverage we are seeing in the business. The sales momentum and significant adjusted EBITDA1
improvement we saw in the second quarter truly reflect our strategic pivots are working. Our International channel generated 27%
top line growth from the first quarter, and 7% year-to-date growth YOY. Our Digital channel, comprising of our E-commerce platforms and
legacy Direct-to-Consumer channel, generated 11% topline growth as the Halo brand gains momentum domestically as well. The YOY topline
softness was expected internally as we have made purposeful strategic exits of several unprofitable brick and mortar customers, as well
as the closing of our legacy Halo Pets Direct-to-Consumer channel that was trending as a double digit negative EBITDA1 channel.
While these actions negatively impacted our YOY topline, the positive impact to our bottom line was critical as we significantly improved
the financial shape of the business and we are beating all internal targets. Supplier input costs are coming down and we are unlocking
profit through global volumes, as is reflected in our gross margin improvement. We've tightened operating expenses and have unlocked
significant profit levers through the channel strategy shifts. Our ability to improve working capital, improve margins, and accelerate
free cash flow provide confidence in our ability to deliver on our near and long-term goals."
Adjusted EBITDA is a non-GAAP measure. Reconciliation of Adjusted EBITDA and to net income (loss), the most directly comparable
GAAP financial measure, is set forth in the reconciliation table accompanying this release.
Condensed Consolidated Statements of Operations
Three Months Ended June 30, Six Months Ended June 30,
2024 2023 2024 2023
Net sales $ 8,542 $ 10,536 $ 16,445 $ 19,773
Cost of goods sold 5,289 6,948 10,578 12,944
Gross profit 3,253 3,588 5,867 6,829
Operating expenses:
Selling, general and administrative 3,977 6,173 9,057 12,669
Total operating expenses 3,977 6,173 9,057 12,669
Loss from operations (724 ) (2,585 ) (3,190 ) (5,840 )
Other income (expense):
Interest expense, net (180 ) (379 ) (542 ) (608 )
Gain on extinguishment of debt 3,561 - 3,561 -
Total other income (expense), net 3,381 (379 ) 3,019 (608 )
Income (loss) before income taxes 2,657 (2,964 ) (171 ) (6,448 )
Income tax expense 3 - 5 -
Net income (loss) $ 2,654 $ (2,964 ) $ (176 ) $ (6,448 )
Weighted average number of shares outstanding, basic 890,756 694,356 838,062 693,561
Weighted average number of shares outstanding, diluted 890,756 694,356 838,062 693,561
Net income (loss) per share, basic $ 2.98 $ (4.27 ) $ (0.21 ) $ (9.30 )
Net income (loss) per share, diluted $ 2.98 $ (4.27 ) $ (0.21 ) $ (9.30 )
Condensed Consolidated Balance Sheets
in thousands, except share amounts)
June 30, 2024 December 31, 2023
Assets
Cash and cash equivalents $ 3,293 $ 4,455
Accounts receivable, net 4,325 4,354
Inventories, net 3,825 6,611
Prepaid expenses and other current assets 771 812
Total Current Assets 12,214 16,232
Fixed assets, net 179 230
Right-of-use assets, operating leases 92 120
Goodwill 405 -
Other assets 195 155
Total Assets $ 13,085 $ 16,737
Liabilities & Stockholders' Equity
Current Liabilities
Accounts payable $ 6,108 $ 6,928
Accrued and other liabilities 1,361 2,085
Credit facility, net 1,582 1,741
Term loan, net - 2,881
Operating lease liability 59 57
Total Current Liabilities 9,110 13,692
Non-current Liabilities
Operating lease liability 37 67
Total Non-current Liabilities 37 67
Total Liabilities 9,147 13,759
Stockholders' Equity
Common Stock, $0.001 par value, 200,000,000 shares authorized, 916,329 & 729,026 shares issued and outstanding as of June 30, 2024 and December 31, 2023, respectively 1 1
Additional paid-in capital 325,455 324,319
Accumulated deficit (321,518 ) (321,342 )
Total Stockholders' Equity 3,938 2,978
Total Liabilities and Stockholders' Equity $ 13,085 $ 16,737
define Adjusted EBITDA as EBITDA further adjusted to eliminate the impact of certain items that we do not consider indicative of our
core operations. Adjusted EBITDA is determined by adding the following items to net (loss) income: interest expense, tax expense, depreciation
and amortization, share-based compensation, gain on extinguishment
of debt, loss on disposal of assets, transaction-related expenses, and other non-recurring
present Adjusted EBITDA as it is a key measure used by our management and board of directors to evaluate our operating performance, generate
future operating plans and make strategic decisions regarding the allocation of capital. We believe that the disclosure of Adjusted EBITDA
is useful to investors as this non-GAAP measure forms the basis of how our management team reviews and considers our operating results.
By disclosing this non-GAAP measure, we believe that we create for investors a greater understanding of and an enhanced level of transparency
into the means by which our management team operates our company. We also believe this measure can assist investors in comparing our
performance to that of other companies on a consistent basis without regard to certain items that do not directly affect our ongoing
operating performance or cash flows.
EBITDA does not represent cash flows from operations as defined by GAAP. Adjusted EBITDA has limitations as a financial measure and you
should not consider it in isolation, or as a substitute for, or superior to, financial measures calculated in accordance with GAAP. Because
of these limitations, you should consider Adjusted EBITDA alongside other financial performance measures, including various cash flow
metrics, net (loss) income, gross margin, and our other GAAP results.
following table presents a reconciliation of net income (loss), the closest GAAP financial measure, to EBITDA and Adjusted EBITDA for
each of the periods indicated (in thousands):
of Net Income (Loss) to EBITDA and Adjusted EBITDA
Three Months Ended June 30, Six Months Ended June 30,
2024 2023 2024 2023
Net income (loss) $ 2,654 $ (2,964 ) $ (176 ) $ (6,448 )
Interest expense, net 180 379 542 608
Income tax expense 3 - 5 -
Depreciation and amortization 34 421 68 845
EBITDA 2,871 (2,164 ) 439 (4,995 )
Non-cash share-based compensation (a) 159 284 678 1,145
Gain on extinguishment of debt (3,561 ) - (3,561 ) -
Loss on disposal of assets - - - 11
Transaction-related expenses (b) 131 - 489 -
Non-recurring strategic branding initiatives (c) 43 18 69 33
Co-manufacturing partner transition (d) - 6 - 6
Other single occurrence expenses (e) 327 31 457 189
Adjusted EBITDA $ (30 ) $ (1,825 ) $ (1,429 ) $ (3,611 )
(a) Non-cash expenses related to equity compensation awards. Share-based compensation is an important part of the Company's compensation strategy and without our equity compensation plans, it is probable that salaries and other compensation related costs would be higher.
(b) Legal fees, professional fees, and other expenses for transaction-related business matters
(c) Single occurrence expenses related to marketing agency and design, strategic re-branding initiatives, Elevate launch, product innovation and reformulations
(d) Single occurrence expenses related to the transition of our largest dry kibble co-manufacturing supplier
(e) Single occurrence expenses related to employee severance, executive recruitment, and other non-recurring professional fees
Better Choice Company Inc.
Choice Company Inc. is a pet health and wellness company focused on providing pet products and services that help dogs and cats live
healthier, happier and longer lives. We offer a broad portfolio of pet health and wellness products for dogs and cats sold under our
Halo brand across multiple forms, including foods, treats, toppers, dental products, chews, and supplements. We have a demonstrated,
multi-decade track record of success and are well positioned to benefit from the mainstream trends of growing pet humanization and consumer
focus on health and wellness. Our products consist of kibble and canned dog and cat food, freeze-dried raw dog food and treats, vegan
dog food and treats, oral care products and supplements. Halo's core products are made with high-quality, thoughtfully sourced
ingredients for natural, science-based nutrition. Each innovative recipe is formulated with leading veterinary and nutrition experts
to deliver optimal health. For more information, please visit https://www.betterchoicecompany.com.
press release contains forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995. The words
"believe," "may," "estimate," "continue," "anticipate," "intend,"
"should," "plan," "could," "target," "potential," "is likely,"
"will," "expect" and similar expressions, as they relate to us, are intended to identify forward-looking statements.
The Company has based these forward-looking statements largely on our current expectations and projections about future events and financial
trends that we believe may affect our financial condition, results of operations, business strategy and financial needs. Some or all
of the results anticipated by these forward-looking statements may not be achieved. Further information on the Company's risk factors
is contained in our filings with the SEC. Any forward-looking statement made by us herein speaks only as of the date on which it is made.
Factors or events that could cause our actual results to differ may emerge from time to time, and it is not possible for us to predict
all of them. The Company undertakes no obligation to publicly update any forward-looking statement, whether as a result of new information,
future developments or otherwise, except as may be required by law.
Strategic Communications
Pinto, Managing Director

Frequently Asked Questions

What were Better Choice's second quarter 2024 earnings?

The company's net income for Q2 2024 was $2.7 million, a 190% increase YOY.

How much did revenue grow in Q2 2024?

Revenue increased by 8% to $8.5 million compared to Q1 2024.

What was the EBITDA change year-over-year?

EBITDA increased 98% YOY, reflecting less than $(0.1) million.

What improvement was seen in operating loss?

Operating loss improved by 72% year-over-year to $(0.7) million.

How did gross margin perform year-over-year?

Gross margin increased by 403 basis points year-over-year to 38%.

Last updated: Aug 13, 2024