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Bryan Brokmeier, CFA, Senior Director, Investor Relations, 508-482-3448 Waters Corporation (NYSE: WAT) Reports Second Quarter 2018 Financial Results Sales of $596 million grew 7% as reporte

Key Takeaway: Contact: Bryan Brokmeier, CFA, Senior Director, Investor Relations, 508-482-3448 Corporation (NYSE: WAT) Reports Second Quarter 2018 Financial Results Milford, Mass., July 24, 2018 - Waters Corporation (NYSE: WAT) today announced second quarter 2018 sales of $596 million, a 7

Full Press Release Details

Contact: Bryan Brokmeier, CFA, Senior
Director, Investor Relations, 508-482-3448
Corporation (NYSE: WAT) Reports Second Quarter 2018 Financial Results
Milford, Mass., July 24, 2018 - Waters Corporation (NYSE: WAT) today announced second quarter 2018 sales of
$596 million, a 7% increase as reported, versus sales of $558 million for the second quarter of 2017. Foreign currency translation increased sales growth by approximately 2% for the quarter.
On a GAAP basis, diluted earnings per share (EPS) for the second quarter increased 21% to $1.98, compared to $1.63 for the second quarter of 2017. On a non-GAAP basis, EPS for the second quarter increased 11% to $1.95, compared to $1.76 for the second 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.
GAAP basis, net cash provided by operating activities for the second quarter of 2018 decreased to $101 million from $177 million for the second quarter of 2017. On a non-GAAP basis, adjusted free cash
flow decreased to $144 million from $159 million for the second quarter of 2017.
For the first half of 2018, the Company s sales
were $1,127 million, up 7% as reported, compared with sales of $1,056 million in the first half of 2017. Foreign currency translation increased sales growth by approximately 4% during the first half of 2018. On a GAAP basis, EPS for
the first half of 2018 was up 15% to $3.39, compared to $2.94 for the first half of 2017. On a non-GAAP basis and including adjustments in the attached reconciliation, EPS increased 10% to $3.54 in 2018 as compared to $3.22 for the first half of
2017. On a GAAP basis, net cash provided by operating activities for the first half of 2018 decreased to $277 million from $351 million for the first half of 2017. On a non-GAAP basis,
adjusted free cash flow decreased to $304 million from $316 million for the first half of 2017.
Commenting on the Company s
performance, Chris O Connell, Chairman and Chief Executive Officer, said, We are pleased that we saw sequential improvement in our second quarter results, highlighted by strong growth in China, our TA product line, and our recurring
revenues. In addition, we delivered meaningful operating leverage, which enabled us to achieve double-digit earnings per share growth. Our second quarter results give us confidence in the ongoing growth trajectory of our business.
Unless otherwise noted, sales growth and decline percentages are presented on an as reported basis and are the
same as the sales growth and decline percentages presented on a constant currency basis, as compared with the same period in the prior year, each of which is detailed in the reconciliation of sales growth rates to constant currency growth rates
During the second quarter of 2018, sales into the pharmaceutical market grew 6% as reported and 4% in constant currency, sales into the
industrial market grew 5% as reported and 3% in constant currency, and sales into the governmental and academic markets grew 16% as reported and 13% in constant currency. During the first half of 2018, sales into the pharmaceutical market grew 7% as
reported and 4% in constant currency, sales into the industrial market grew 3% as reported and were flat in constant currency, and sales into the governmental and academic markets grew 13% as reported and 10% in constant currency.
During the second quarter, recurring revenues, which represent the combination of service and precision chemistries revenues, grew 11% as reported and 8% in
constant currency, while instrument system sales grew 3% as reported and 2% in constant currency. For the first half of 2018, recurring revenues grew 11% as reported and 7% in constant currency, while instrument system sales grew 2% as reported and
were flat in constant currency.
Geographically, sales in Asia during the quarter grew 10% as reported and 8% in constant currency, sales in Europe grew
10% as reported and 5% in constant currency, and sales in the Americas grew 1%, while U.S. sales declined 2%. For the first half of 2018, sales in Asia grew 6% as reported and 4% in constant currency, sales in Europe grew 13% as reported and 4% in
constant currency, and sales in the Americas grew 2%, with U.S. sales also growing 2%.
Third Quarter and Fiscal Year 2018 Financial Outlook
Waters Corporation expects third quarter 2018 constant currency sales growth to be in a range of 4% to 6%, and, as of today, currency translation is expected
to decrease third quarter sales growth by approximately 1% to 2%. The Company also expects third quarter 2018 non-GAAP earnings per fully diluted share to be in the range of $1.85 to $1.95. Please refer to the
table below for a reconciliation of the projected GAAP to non-GAAP financial outlook for the third quarter.
Company maintains its full-year 2018 guidance for constant currency sales growth in the range of 4% to 6%. As of today, currency translation is expected to increase 2018 sales growth by less than 1%. The Company is revising its guidance for
full-year 2018 non-GAAP earnings per fully diluted share to the range of $8.05 to $8.20, from the prior guidance range of $8.10 to $8.30. Please refer to the table below for a reconciliation of the projected
GAAP to non-GAAP financial outlook for the full year.
Waters Corporation will webcast its second quarter 2018 financial results conference call today, July 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 July 31, 2018 at midnight Eastern Time on the same website by webcast and also by phone at 402-661-5143.
About Waters Corporation
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.
Non-GAAP Financial Measures
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 Six Months Ended
June 30, 2018 July 1, 2017 June 30, 2018 July 1, 2017
Net sales $ 596,219 $ 558,250 $ 1,126,889 $ 1,056,219
Costs and operating expenses:
Cost of sales 243,135 229,627 464,556 440,722
Selling and administrative expenses 136,645 130,093 267,052 260,766
Research and development expenses 35,644 32,937 70,124 63,689
Litigation provision (settlement) 10,018 (1,672 ) 10,018
Purchased intangibles amortization 1,602 1,693 3,261 3,422
Acquired in-process research and development 5,000
Operating income 179,193 153,882 323,568 272,602
Other (expense) income* (1,828 ) (97 ) (1,482 ) 52
Interest expense, net (2,804 ) (5,713 ) (6,976 ) (11,095 )
Income from operations before income taxes 174,561 148,072 315,110 261,559
Provision for income taxes** 18,884 16,250 47,482 24,180
Net income $ 155,677 $ 131,822 $ 267,628 $ 237,379
Net income per basic common share $ 2.00 $ 1.65 $ 3.42 $ 2.97
Weighted-average number of basic common shares 77,833 79,979 78,330 80,029
Net income per diluted common share $ 1.98 $ 1.63 $ 3.39 $ 2.94
Weighted-average number of diluted common shares and equivalents 78,438 80,756 79,041 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 June 30, 2018 and July 1, 2017
Three Months Ended Percent Current Period Currency Constant Currency
June 30, 2018 July 1, 2017 Change Impact Growth Rate (a)
NET SALES - OPERATING SEGMENT
Waters $ 527,305 $ 497,780 6 % $ 10,067 4 %
TA 68,914 60,470 14 % 1,217 12 %
Total $ 596,219 $ 558,250 7 % $ 11,284 5 %
NET SALES - PRODUCTS & SERVICES
Instruments $ 289,740 $ 282,014 3 % $ 3,349 2 %
Service 207,350 185,412 12 % 5,391 9 %
Chemistry 99,129 90,824 9 % 2,544 6 %
Total Recurring 306,479 276,236 11 % 7,935 8 %
Total $ 596,219 $ 558,250 7 % $ 11,284 5 %
NET SALES - GEOGRAPHY
Asia $ 236,905 $ 215,703 10 % $ 3,285 8 %
Americas 198,126 196,586 1 % 299 1 %
Europe 161,188 145,961 10 % 7,700 5 %
Total $ 596,219 $ 558,250 7 % $ 11,284 5 %
NET SALES - MARKETS
Pharmaceutical $ 338,354 $ 319,650 6 % $ 6,228 4 %
Industrial 183,664 174,531 5 % 3,078 3 %
Governmental & Academic 74,201 64,069 16 % 1,978 13 %
Total $ 596,219 $ 558,250 7 % $ 11,284 5 %
Waters Corporation and Subsidiaries
Reconciliation of GAAP to Adjusted Non-GAAP
Net Sales by Operating Segment, Products & Services, Geography and Markets
Six Months Ended June 30, 2018 and July 1, 2017
Six Months Ended Percent Current Period Currency Constant Currency
June 30, 2018 July 1, 2017 Change Impact Growth Rate (a)
NET SALES - OPERATING SEGMENT
Waters $ 998,451 $ 941,206 6 % $ 32,218 3 %
TA 128,438 115,013 12 % 2,932 9 %
Total $ 1,126,889 $ 1,056,219 7 % $ 35,150 3 %
NET SALES - PRODUCTS & SERVICES
Instruments $ 530,147 $ 518,407 2 % $ 13,050
Service 398,903 359,085 11 % 14,755 7 %
Chemistry 197,839 178,727 11 % 7,345 7 %
Total Recurring 596,742 537,812 11 % 22,100 7 %
Total $ 1,126,889 $ 1,056,219 7 % $ 35,150 3 %
NET SALES - GEOGRAPHY
Asia $ 437,185 $ 410,809 6 % $ 9,374 4 %
Americas 379,836 371,236 2 % 717 2 %
Europe 309,868 274,174 13 % 25,059 4 %
Total $ 1,126,889 $ 1,056,219 7 % $ 35,150 3 %
NET SALES - MARKETS
Pharmaceutical $ 643,682 $ 599,460 7 % $ 22,013 4 %
Industrial 345,994 335,834 3 % 9,198
Governmental & Academic 137,213 120,925 13 % 3,939 10 %
Total $ 1,126,889 $ 1,056,219 7 % $ 35,150 3 %
Waters Corporation and Subsidiaries
Reconciliation of GAAP to Adjusted Non-GAAP Financials
Quarters and Six Months Ended June 30, 2018 and July 1, 2017
(In thousands, except per share data)
Selling & Administrative Expenses (a) Research & Development Expenses (a) Operating Income Operating Income Percentage Other (Expense) Income Income from Operations before Income Taxes Provision for Income Taxes Net Income Diluted Earnings per Share
Quarter Ended June 30, 2018
GAAP $ 138,247 $ 35,644 $ 179,193 30.1 % $ (1,828 ) $ 174,561 $ 18,884 $ 155,677 $ 1.98
Adjustments:
Purchased intangibles amortization (b) (1,602 ) 1,602 0.3 % 1,602 304 1,298 0.02
Restructuring costs and certain other items (c) (1,189 ) 1,189 0.2 % 1,189 260 929 0.01
Pension termination (d) 2,165 2,165 520 1,645 0.02
Tax reform (h) 8,573 (8,573 ) (0.11 )
Certain income tax items (e) (1,993 ) 1,993 0.03
Adjusted Non-GAAP $ 135,456 $ 35,644 $ 181,984 30.5 % $ 337 $ 179,517 $ 26,548 $ 152,969 $ 1.95
Quarter Ended July 1, 2017
GAAP $ 141,804 $ 32,937 $ 153,882 27.6 % $ (97 ) $ 148,072 $ 16,250 $ 131,822 $ 1.63
Adjustments:
Purchased intangibles amortization (b) (1,693 ) 1,693 0.3 % 1,693 449 1,244 0.02
Restructuring costs and certain other items (c) (1,663 ) 1,663 0.3 % 1,663 735 928 0.01
Litigation provisions (f) (10,018 ) 10,018 1.8 % 10,018 3,757 6,261 0.08
Certain income tax items (e) (1,972 ) 1,972 0.02
Adjusted Non-GAAP $ 128,430 $ 32,937 $ 167,256 30.0 % $ (97 ) $ 161,446 $ 19,219 $ 142,227 $ 1.76
Six Months Ended June 30, 2018
GAAP $ 268,641 $ 70,124 $ 323,568 28.7 % $ (1,482 ) $ 315,110 $ 47,482 $ 267,628 $ 3.39
Adjustments:
Purchased intangibles amortization (b) (3,261 ) 3,261 0.3 % 3,261 506 2,755 0.03
Restructuring costs and certain other items (c) (1,757 ) 1,757 0.2 % 1,757 392 1,365 0.02
Pension termination (d) 2,165 2,165 520 1,645 0.02
Litigation settlement (f) 1,672 (1,672 ) (0.1 %) (1,672 ) (401 ) (1,271 ) (0.02 )
Stock award modification (g) (1,014 ) 1,014 0.1 % 1,014 243 771 0.01
Tax reform (h) (3,877 ) 3,877 0.05
Certain income tax items (e) (2,685 ) 2,685 0.03
Adjusted Non-GAAP $ 264,281 $ 70,124 $ 327,928 29.1 % $ 683 $ 321,635 $ 42,180 $ 279,455 $ 3.54
Six Months Ended July 1, 2017
GAAP $ 274,206 $ 68,689 $ 272,602 25.8 % $ 52 $ 261,559 $ 24,180 $ 237,379 $ 2.94
Adjustments:
Purchased intangibles amortization (b) (3,422 ) 3,422 0.3 % 3,422 922 2,500 0.03
Restructuring costs and certain other items (c) (11,011 ) 11,011 1.0 % 11,011 3,794 7,217 0.09
Litigation provisions (f) (10,018 ) 10,018 0.9 % 10,018 3,757 6,261 0.08
Acquired in-process research and development (i) (5,000 ) 5,000 0.5 % 5,000 962 4,038 0.05
Certain income tax items (e) (2,447 ) 2,447 0.03
Adjusted Non-GAAP $ 249,755 $ 63,689 $ 302,053 28.6 % $ 52 $ 291,010 $ 31,168 $ 259,842 $ 3.22
Waters Corporation and Subsidiaries
Preliminary Condensed Unclassified Consolidated Balance Sheets
(In thousands and unaudited)
June 30, 2018 December 31, 2017
Cash, cash equivalents and investments $ 2,248,493 $ 3,393,701
Accounts receivable 492,826 533,825
Inventories 299,595 270,294
Property, plant and equipment, net 335,709 349,278
Intangible assets, net 218,175 228,395
Goodwill 357,507 359,819
Other assets 205,439 189,042
Total assets $ 4,157,744 $ 5,324,354
Notes payable and debt $ 1,148,450 $ 1,997,774
Other liabilities 1,034,200 1,092,792
Total liabilities 2,182,650 3,090,566
Total equity 1,975,094 2,233,788
Total liabilities and equity $ 4,157,744 $ 5,324,354
Waters Corporation and Subsidiaries
Preliminary Condensed Consolidated Statements of Cash Flows
Three and Six Months Ended June 30, 2018 and July 1, 2017
(In thousands and unaudited)
Three Months Ended Six Months Ended
June 30, 2018 July 1, 2017 June 30, 2018 July 1, 2017
Cash flows from operating activities:
Net income $ 155,677 $ 131,822 $ 267,628 $ 237,379
Adjustments to reconcile net income to net cash provided by operating activities:
Stock-based compensation 9,079 9,139 18,971 17,794
Depreciation and amortization 27,196 29,455 55,836 52,405
Change in operating assets and liabilities, net (91,236 ) 6,635 (65,878 ) 43,682
Net cash provided by operating activities 100,716 177,051 276,557 351,260
Cash flows from investing activities:
Additions to property, plant, equipment and software capitalization (20,839 ) (17,647 ) (36,831 ) (35,358 )
Investment in unaffiliated company (3,215 ) (7,000 )
Payments for intellectual property licenses (5,000 ) (5,000 )
Net change in investments 331,382 (174,156 ) 1,246,428 (246,494 )
Net cash provided by (used in) investing activities 310,543 (196,803 ) 1,206,382 (293,852 )
Cash flows from financing activities:
Net change in debt (99,855 ) 44,948 (849,774 ) 84,936
Proceeds from stock plans 10,558 19,923 34,845 58,182
Purchases of treasury shares (270,774 ) (76,661 ) (553,144 ) (165,834 )
Other cash flow from financing activities, net (4,095 ) 1,868 (2,158 ) 430
Net cash used in financing activities (364,166 ) (9,922 ) (1,370,231 ) (22,286 )
Effect of exchange rate changes on cash and cash equivalents (21,411 ) 12,485 (12,823 ) 26,502
Increase in cash and cash equivalents 25,682 (17,189 ) 99,885 61,624
Cash and cash equivalents at beginning of period 716,522 584,444 642,319 505,631
Cash and cash equivalents at end of period $ 742,204 $ 567,255 $ 742,204 $ 567,255
Reconciliation of GAAP Cash Flows from Operating Activities to Free Cash Flow (a)
Net cash provided by operating activities - GAAP $ 100,716 $ 177,051 $ 276,557 $ 351,260
Adjustments:
Additions to property, plant, equipment and software capitalization (20,839 ) (17,647 ) (36,831 ) (35,358 )
Tax reform payments 46,700 46,700
Litigation settlement payment 15,400 15,400
Major facility renovations 1,801 1,801
Free Cash Flow - Adjusted Non-GAAP $ 143,778 $ 159,404 $ 303,627 $ 315,902
Waters Corporation and Subsidiaries
Reconciliation of Projected GAAP to Adjusted Non-GAAP Financial Outlook
(In thousands, except per share data)
Three Months Ended September 29, 2018 Twelve Months Ended December 31, 2018
Range Range
Projected Sales
Projected constant currency sales growth rate 4 % - 6 % 4 % - 6 %
Projected currency impact (2 %) - (1 %) 0 % - 1 %
Projected sales growth rate as reported 2 % - 5 % 4 % - 7 %
Projected Earnings Per Diluted Share Range Range
Projected GAAP earnings per diluted share $ 1.81 - $ 1.91 $ 7.81 - $ 7.96
Adjustments:
Purchased intangibles amortization $ 0.02 - $ 0.02 $ 0.07 - $ 0.07
Restructuring costs and certain other items $ - $ $ 0.02 - $ 0.02
Pension termination $ 0.01 - $ 0.01 $ 0.04 - $ 0.04
Litigation provision $ - $ $ (0.02 ) - $ (0.02 )
Stock award modification $ - $ $ 0.01 - $ 0.01
Tax reform $ - $ $ 0.05 - $ 0.05
Certain income tax items $ 0.01 - $ 0.01 $ 0.07 - $ 0.07
Projected adjusted non-GAAP earnings per diluted share $ 1.85 - $ 1.95 $ 8.05 - $ 8.20
Constant currency growth rates are a non-GAAP financial measure that measures the
Last updated: Jul 24, 2018