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Bryan Brokmeier, CFA, Senior Director, Investor Relations, 508-482-3448 Waters Corporation (NYSE: WAT) Reports First Quarter 2018 Financial Results Sales of $531 million grew 7% as reported

Key Takeaway: Contact: Bryan Brokmeier, CFA, Senior Director, Investor Relations, 508-482-3448 Corporation (NYSE: WAT) Reports First Quarter 2018 Financial Results Mass., April 24, 2018 - Waters Corporation (NYSE: WAT) today announced first quarter 2018 sales of $531 million, a 7% increase

Full Press Release Details

Contact: Bryan Brokmeier, CFA, Senior
Director, Investor Relations, 508-482-3448
Corporation (NYSE: WAT) Reports First Quarter 2018 Financial Results
Mass., April 24, 2018 - Waters Corporation (NYSE: WAT) today announced first quarter 2018 sales of $531 million, a 7% increase as reported, versus sales of $498 million for the first quarter of 2017.
Foreign currency translation increased year-over-year sales growth by approximately 5% for the quarter.
On a GAAP basis, diluted earnings per share (EPS)
for the first quarter increased 7% to $1.40, compared to $1.31 for the first quarter of 2017. On a non-GAAP basis, EPS for the first quarter increased 9% to $1.59, compared to $1.46 for the first quarter of 2017. A description and reconciliation of
GAAP to non-GAAP results appear in the table below and can be found on the Company s website at http://www.waters.com under the caption Investors.
On a GAAP basis, net cash provided by operating activities for the first quarter increased 1% to $176 million from $174 million for
the first quarter of 2017. On a non-GAAP basis, adjusted free cash flow increased 2% to $160 million from $156 million for the first quarter of 2017.
Commenting on the Company s performance, Chris O Connell, Chairman and Chief Executive Officer, said, Our first quarter top-line performance
fell short of our expectations in a few specific areas of our business. Given that context, sales to our core pharmaceutical market, as well as sales of our TA product line, saw continued attractive growth during the quarter. Additionally, we
delivered meaningful operating leverage, exceeded our earnings per share expectations, and remain confident in our business outlook.
otherwise noted, sales growth and decline percentages are presented on an as reported basis and are the same as the sales growth percentages presented on a constant currency basis as compared with the same period in the prior year, each of which are
detailed in the reconciliation of sales growth rates to constant currency growth rates found below.
During the first quarter of 2018, sales into the
pharmaceutical market grew 9% as reported and 3% in constant currency, sales into the industrial market grew 1% as reported and declined 3% in constant currency, and sales into the governmental and academic markets grew 11% as reported and 7% in
The Company s recurring revenues, which represent the combination of service and precision chemistries
revenues, grew 11% as reported and 6% in constant currency, while instrument system sales grew 2% as reported and declined 2% in constant currency.
Geographically, sales in Asia during the quarter grew 3% as reported and were flat in constant currency, sales in Europe grew 16% as reported and 2% in
constant currency, and sales in the Americas grew 4%, while U.S. sales grew 5%.
Fiscal Year 2018 Financial Outlook
Waters Corporation reiterates its full-year 2018 guidance for constant currency sales growth in the mid-single-digit range, which it defines as 4% to 6%. As of
today, currency translation is expected to increase 2018 sales growth by approximately 2% to 3%. The Company is revising its guidance for full-year 2018 non-GAAP earnings per fully diluted share to the range of $8.10 to $8.30, from the prior
guidance range of $8.00 to $8.25. Please refer to the table below for a reconciliation of the projected GAAP to non-GAAP financial outlook for the full year.
Additional $3 Billion Share Repurchase Authorization
Waters Corporation also announced today that the Board of Directors authorized a new share repurchase program. This new program adds the remaining
$526 million from the pre-existing program, authorizing the purchase of a total of $3.526 billion of the Company s common stock over a three-year period.
Waters Corporation will webcast its
first quarter 2018 financial results conference call today, April 24, 2018 at 8:00 a.m. Eastern Time. To listen to the call, please visit www.waters.com, choose Investors, and click on the Live Webcast. A replay
will be available through May 1, 2018 at midnight Eastern Time on the same website by webcast and also by phone at 203-369-0330.
Waters Corporation (NYSE: WAT), the world s leading specialty measurement company, has pioneered chromatography, mass
spectrometry and thermal analysis innovations serving the life, materials and food sciences for nearly 60 years. With approximately 7,000 employees worldwide, Waters operates directly in 31 countries, including 15 manufacturing facilities, with
products available in more than 100 countries. For more information, visit www.waters.com.
This press release contains financial measures, such as constant currency growth rate, adjusted operating income, adjusted net
income, adjusted earnings per diluted share and free cash flow, among others, which are considered non-GAAP financial measures under applicable U.S. Securities and Exchange Commission rules and
regulations. These non-GAAP financial
measures should be considered supplemental to, and not a substitute for, financial information prepared in accordance with generally accepted accounting principles (GAAP). The Company s
definition of these non-GAAP measures may differ from similarly titled measures used by others. The non-GAAP financial measures used in this press release adjust for
specified items that can be highly variable or difficult to predict. The Company generally uses these non-GAAP financial measures to facilitate management s financial and operational decision-making,
including evaluation of Waters Corporation s historical operating results, comparison to competitors operating results and determination of management incentive compensation. These non-GAAP
financial measures reflect an additional way of viewing aspects of the Company s operations that, when viewed with GAAP results and the reconciliations to corresponding GAAP financial measures, may provide a more complete understanding of
factors and trends affecting Waters Corporation s business. Because non-GAAP financial measures exclude the effect of items that will increase or decrease the Company s reported results of
operations, management strongly encourages investors to review the Company s consolidated financial statements and publicly filed reports in their entirety. Reconciliations of the non-GAAP financial
measures to the most directly comparable GAAP financial measures are included in the tables accompanying this release.
Cautionary Statement
This release may contain forward-looking statements regarding future results and events. For this purpose, any statements that are not statements
of historical fact may be deemed forward-looking statements. Without limiting the foregoing, the words, feels , believes , anticipates , plans , expects , intends ,
suggests , appears , estimates , projects , and similar expressions, whether in the negative or affirmative, are intended to identify forward-looking statements. The Company s actual future results
may differ significantly from the results discussed in the forward-looking statements within this release for a variety of reasons, including and without limitation, foreign exchange rate fluctuations potentially affecting translation of the
Company s future non-U.S. operating results; the impact on demand for the Company s products among the Company s various market sectors from economic, sovereign and political uncertainties; the effect on the Company s financial
results from the United Kingdom voting to exit the European Union; fluctuations in expenditures by the Company s customers, in particular large pharmaceutical companies; introduction of competing products by other companies and loss of market
share; pressures on prices from competitors and/or customers; regulatory, economic and competitive obstacles to new product introductions; other changes in demand for the Company s products from the effect of mergers and acquisitions by the
Company s customers; increased regulatory burdens as the Company s business evolves, especially with respect to the U.S. Food and Drug Administration and U.S. Environmental Protection Agency, among others; impact of the newly enacted tax
reform legislation in the U.S.; shifts in taxable income in jurisdictions with different effective tax rates; the outcome of tax examinations or changes in respective country legislation affecting the Company s effective tax rate; the effect of
the adoption of new accounting standards; the ability to access capital, maintain liquidity and service the Company s debt in volatile market conditions, particularly in the U.S., as a large portion of the Company s cash is held and
operating cash flows are generated outside the U.S.; environmental and logistical obstacles affecting the distribution of products and risks associated with lawsuits and other legal actions, particularly involving claims for infringement of patents
and other intellectual property rights. Such factors and others are discussed more fully in the sections entitled Forward-Looking Statements and Risk Factors of the
Company s annual report on Form 10-K for the year ended December 31, 2017 as filed with the Securities and Exchange Commission, which Forward-Looking Statements and Risk Factors discussions are incorporated
by reference in this release. The forward-looking statements included in this release represent the Company s estimates or views as of the date of this release and should not be relied upon as representing the Company s estimates or views
as of any date subsequent to the date of this release.
Waters Corporation and Subsidiaries
Consolidated Statements of Operations
(In thousands, except per share data)
Three Months Ended
March 31, 2018 April 1, 2017
Net sales $ 530,670 $ 497,969
Costs and operating expenses:
Cost of sales 221,421 211,095
Selling and administrative expenses 130,407 130,673
Research and development expenses 34,480 30,752
Litigation settlement (1,672 )
Purchased intangibles amortization 1,659 1,729
Acquired in-process research and development 5,000
Operating income 144,375 118,720
Other income* 346 149
Interest expense, net (4,172 ) (5,382 )
Income from operations before income taxes 140,549 113,487
Provision for income taxes** 28,598 7,930
Net income $ 111,951 $ 105,557
Net income per basic common share $ 1.42 $ 1.32
Weighted-average number of basic common shares 78,883 80,073
Net income per diluted common share $ 1.40 $ 1.31
Weighted-average number of diluted common shares and equivalents 79,715 80,769
Waters Corporation and Subsidiaries
Reconciliation of GAAP to Adjusted Non-GAAP
Net Sales by Operating Segment, Products & Services, Geography and Markets
Three Months Ended March 31, 2018 and April 1, 2017
Three Months Ended Percent Current Period Currency Constant Currency
March 31, 2018 April 1, 2017 Change Impact Growth Rate (a)
NET SALES OPERATING SEGMENT
Waters $ 471,146 $ 443,426 6 % $ 22,151 1 %
TA 59,524 54,543 9 % 1,715 6 %
Total $ 530,670 $ 497,969 7 % $ 23,866 2 %
NET SALES PRODUCTS & SERVICES
Instruments $ 240,407 $ 236,393 2 % $ 9,701 (2 %)
Service 191,553 173,673 10 % 9,364 5 %
Chemistry 98,710 87,903 12 % 4,801 7 %
Total Recurring 290,263 261,576 11 % 14,165 6 %
Total $ 530,670 $ 497,969 7 % $ 23,866 2 %
NET SALES GEOGRAPHY
Asia $ 200,280 $ 195,106 3 % $ 6,089
Americas 181,710 174,650 4 % 418 4 %
Europe 148,680 128,213 16 % 17,359 2 %
Total $ 530,670 $ 497,969 7 % $ 23,866 2 %
NET SALES MARKETS
Pharmaceutical $ 305,328 $ 279,810 9 % $ 15,785 3 %
Industrial 162,330 161,303 1 % 6,120 (3 %)
Governmental & Academic 63,012 56,856 11 % 1,961 7 %
Total $ 530,670 $ 497,969 7 % $ 23,866 2 %
Waters Corporation and Subsidiaries
Reconciliation of GAAP to Adjusted Non-GAAP Financials
Quarters Ended March 31, 2018 and April 1, 2017
(In thousands, except per share data)
Quarter Ended March 31, 2018 Selling & Administrative Expenses (a) Research & Development Expenses (a) Operating Income Operating Income Percentage Income from Operations before Income Taxes Provision for Income Taxes Net Income Diluted Earnings per Share
GAAP $ 130,394 $ 34,480 $ 144,375 27.2 % $ 140,549 $ 28,598 $ 111,951 $ 1.40
Adjustments:
Purchased intangibles amortization (b) (1,659 ) 1,659 0.3 % 1,659 202 1,457 0.02
Litigation settlement (c) 1,672 (1,672 ) (0.3 %) (1,672 ) (401 ) (1,271 ) (0.02 )
Stock award modification (d) (1,014 ) 1,014 0.2 % 1,014 243 771 0.01
Restructuring costs, asset impairments, acquisition-related costs & certain other items (e) (568 ) 568 0.1 % 568 132 436 0.01
Tax reform (f) (12,450 ) 12,450 0.16
Certain income tax items (g) (692 ) 692 0.01
Adjusted Non-GAAP $ 128,825 $ 34,480 $ 145,944 27.5 % $ 142,118 $ 15,632 $ 126,486 $ 1.59
Quarter Ended April 1, 2017
GAAP $ 132,402 $ 35,752 $ 118,720 23.8 % $ 113,487 $ 7,930 $ 105,557 $ 1.31
Adjustments:
Purchased intangibles amortization (b) (1,729 ) 1,729 0.3 % 1,729 473 1,256 0.02
Restructuring costs, asset impairments, acquisition-related costs & certain other items (e) (9,348 ) 9,348 1.9 % 9,348 3,059 6,289 0.08
Acquired in-process research and development (h) (5,000 ) 5,000 1.0 % 5,000 962 4,038 0.05
Certain income tax items (g) (475 ) 475 0.01
Adjusted Non-GAAP $ 121,325 $ 30,752 $ 134,797 27.1 % $ 129,564 $ 11,949 $ 117,615 $ 1.46
Waters Corporation and Subsidiaries
Preliminary Condensed Unclassified Consolidated Balance Sheets
(In thousands and unaudited)
March 31, 2018 December 31, 2017
Cash, cash equivalents and investments $ 2,551,873 $ 3,393,701
Accounts receivable 502,968 533,825
Inventories 299,614 270,294
Property, plant and equipment, net 349,319 349,278
Intangible assets, net 231,733 228,395
Goodwill 362,331 359,819
Other assets 191,619 189,042
Total assets $ 4,489,457 $ 5,324,354
Notes payable and debt $ 1,247,984 $ 1,997,774
Other liabilities 1,126,579 1,092,792
Total liabilities 2,374,563 3,090,566
Total equity 2,114,894 2,233,788
Total liabilities and equity $ 4,489,457 $ 5,324,354
Waters Corporation and Subsidiaries
Preliminary Condensed Consolidated Statements of Cash Flows
Three Months Ended March 31, 2018 and April 1, 2017
(In thousands and unaudited)
Three Months Ended
March 31, 2018 April 1, 2017
Cash flows from operating activities:
Net income $ 111,951 $ 105,557
Adjustments to reconcile net income to net cash provided by operating activities:
Stock-based compensation 9,892 8,655
Depreciation and amortization 28,640 22,950
Change in operating assets and liabilities, net 25,358 37,047
Net cash provided by operating activities 175,841 174,209
Cash flows from investing activities:
Additions to property, plant, equipment and software capitalization (15,992 ) (17,711 )
Investment in unaffiliated company (3,215 ) (7,000 )
Net change in investments 915,046 (72,338 )
Net cash provided by (used in) investing activities 895,839 (97,049 )
Cash flows from financing activities:
Net change in debt (749,919 ) 39,988
Proceeds from stock plans 24,287 38,259
Purchases of treasury shares (282,370 ) (89,173 )
Other cash flow from financing activities, net 1,937 (1,438 )
Net cash used in financing activities (1,006,065 ) (12,364 )
Effect of exchange rate changes on cash and cash equivalents 8,588 14,017
Increase in cash and cash equivalents 74,203 78,813
Cash and cash equivalents at beginning of period 642,319 505,631
Cash and cash equivalents at end of period $ 716,522 $ 584,444
Reconciliation of GAAP Cash Flows from Operating Activities to Free Cash Flow (a)
Net cash provided by operating activities GAAP $ 175,841 $ 174,209
Adjustments:
Additions to property, plant, equipment and software capitalization (15,992 ) (17,711 )
Free Cash Flow Adjusted Non GAAP $ 159,849 $ 156,498
Waters Corporation and Subsidiaries
Reconciliation of Projected GAAP to Adjusted Non-GAAP Financial Outlook
Projected for the Twelve Months Ended December 31, 2018
(In thousands, except per share data)
Sales Range
Projected Constant Currency Sales Growth Rate 4 % 6 %
Projected Currency Impact 2 % 3 %
Projected Sales Growth Rate as Reported 6 % 9 %
Projected Earnings Per Diluted Share Range
Projected GAAP Earnings Per Diluted Share $ 7.82 $ 8.01
Adjustments:
Purchased intangibles amortization $ 0.08 $ 0.08
Litigation settlement $ (0.02 ) $ (0.02 )
Stock award modification $ 0.01 $ 0.01
Restructuring costs, asset impairments, acquisition-related costs & certain other items $ 0.01 $ 0.02
Tax reform $ 0.16 $ 0.16
Certain income tax items $ 0.04 $ 0.04
Projected Adjusted Non-GAAP Earnings Per Diluted Share $ 8.10 $ 8.30
Constant currency growth rates are a non-GAAP financial measure that measures the
change in net sales between current and prior year periods, ignoring the impact of foreign currency exchange rates during the current period. These amounts are estimated at the current foreign currency exchange rates and based on the forecasted
geographical sales in local currency as well as an assessment of market conditions as of today and may differ significantly from actual results.
forward-looking adjustment estimates do not reflect future gains and charges that are inherently difficult to predict and estimate due to their unknown timing, effect and/or significance.
Last updated: Apr 24, 2018