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Bryan Brokmeier, CFA, Senior Director, Investor Relations, 508-482-3448 Waters Corporation (NYSE: WAT) Reports Third Quarter 2018 Financial Results Sales of $578 million grew 2% as reported

Key Takeaway: Contact: Bryan Brokmeier, CFA, Senior Director, Investor Relations, 508-482-3448 Corporation (NYSE: WAT) Reports Third Quarter 2018 Financial Results Milford, Mass., October 23, 2018 Waters Corporation (NYSE: WAT) today announced third quarter 2018 sales of $578 million, a 2%

Full Press Release Details

Contact: Bryan Brokmeier, CFA, Senior
Director, Investor Relations, 508-482-3448
Corporation (NYSE: WAT) Reports Third Quarter 2018 Financial Results
Milford, Mass., October 23, 2018 Waters Corporation (NYSE: WAT) today announced third quarter 2018 sales of
$578 million, a 2% increase as reported, versus sales of $566 million for the third quarter of 2017. Foreign currency translation decreased sales growth by approximately 1% for the quarter.
On a GAAP basis, diluted earnings per share (EPS) for the third quarter of 2018 increased 8% to $1.83, compared to $1.69 for the third quarter of 2017. On a non-GAAP basis, EPS increased 8% to $1.92, compared to $1.77 for the third 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 third quarter of 2018 decreased to $146 million from $154 million for the third quarter of 2017. On a non-GAAP basis, adjusted free cash flow increased to
$136 million from $134 million for the third quarter of 2017.
For the first nine months of 2018, the Company s sales were
$1,705 million, up 5% as reported, compared with sales of $1,622 million for the first nine months of 2017. Foreign currency translation increased sales growth by approximately 2% during the first nine months of 2018. On a GAAP
basis, EPS for the first nine months of 2018 was up 13% to $5.21, compared to $4.63 for the first nine months of 2017. On a non-GAAP basis, and including adjustments in the reconciliation below, EPS increased 9% to $5.45, compared to $4.98 for the
first nine months of 2017.
On a GAAP basis, net cash provided by operating activities for the first nine months of 2018 decreased to
$423 million from $505 million for the first nine months of 2017. On a non-GAAP basis, adjusted free cash flow decreased to $439 million from $450 million for the first nine months of 2017.
Chris O Connell, Chairman and Chief Executive Officer of Waters Corporation, commented, While third quarter sales growth was slower than expected,
we delivered meaningful operating leverage and achieved high-single-digit earnings per share growth. We are making significant progress against our growth initiatives, headlined by our efforts over the past several years to transform our innovation
process that is beginning to deliver a series of next generation products to market.
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 third quarter of 2018, sales into the pharmaceutical market grew 1% as reported and 2% in constant currency, sales into the industrial
market grew 2%, and sales into the governmental and academic markets grew 7% as reported and 8% in constant currency. During the first nine months of 2018, sales into the pharmaceutical market grew 5% as reported and 3% in constant currency, sales
into the industrial market grew 3% as reported and 1% in constant currency, and sales into the governmental and academic markets grew 11% as reported and 9% in constant currency.
During the third quarter, recurring revenues, which represent the combination of service and precision chemistries revenues, grew 4% as reported and 6% in
constant currency, while instrument system sales were flat year over year. For the first nine months of 2018, recurring revenues grew 9% as reported and 6% in constant currency, while instrument system sales grew 1% as reported and were flat in
Geographically, sales in Asia during the quarter grew 6% as reported and 7% in constant currency, sales in the Americas grew 2% (with
U.S. sales flat), and sales in Europe declined 3% as reported and 2% in constant currency. For the first nine months of 2018, sales in Asia grew 6% as reported and 5% in constant currency, sales in the Americas grew 2%, with U.S. sales increasing
1%, and sales in Europe grew 7% as reported and 2% in constant currency.
Fourth Quarter and Fiscal Year 2018 Financial Outlook
Waters Corporation expects fourth quarter 2018 constant currency sales growth to be in a range of 3% to 4%. As of today, currency translation is expected to
decrease fourth quarter sales growth by one to two percentage points. The Company also expects fourth quarter 2018 non-GAAP earnings per fully diluted share to be in the range of $2.55 to $2.65. Please refer
to the table below for a reconciliation of the projected GAAP to non-GAAP financial outlook for the fourth quarter.
The Company is revising its full-year 2018 guidance for constant currency sales growth to be in the range of 3% to 4%, compared to the prior range of 4% to
6%. As of today, currency translation is expected to increase 2018 sales growth by approximately one percentage point. The Company is also revising its guidance for full-year 2018 non-GAAP earnings per fully
diluted share to be in the range of $8.00 to $8.10, compared to the prior range of $8.05 to $8.20. Please refer to the table below for a reconciliation of the projected GAAP to non-GAAP financial outlook for
will webcast its third quarter 2018 financial results conference call today, October 23, 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 October 30, 2018 at midnight Eastern Time on the same website by webcast and also by phone at 402-998-0977.
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 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, particularly regarding the effect of new or proposed tariff or trade regulations; 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 Nine Months Ended
September 29, 2018 September 30, 2017 September 29, 2018 September 30, 2017
Net sales $ 578,021 $ 565,584 $ 1,704,910 $ 1,621,803
Costs and operating expenses:
Cost of sales 241,139 235,892 705,695 676,614
Selling and administrative expenses 126,997 135,206 394,049 395,972
Research and development expenses 35,173 33,782 105,297 97,471
Litigation provision (settlement) 924 (748 ) 10,018
Purchased intangibles amortization 2,114 1,682 5,375 5,104
Acquired in-process research and development 5,000
Operating income 171,674 159,022 495,242 431,624
Other (expense) income* (811 ) 12 (2,293 ) 64
Interest expense, net (1,633 ) (5,234 ) (8,609 ) (16,329 )
Income from operations before income taxes 169,230 153,800 484,340 415,359
Provision for income taxes** 28,216 17,696 75,698 41,876
Net income $ 141,014 $ 136,104 $ 408,642 $ 373,483
Net income per basic common share $ 1.84 $ 1.71 $ 5.26 $ 4.67
Weighted-average number of basic common shares 76,575 79,712 77,741 79,908
Net income per diluted common share $ 1.83 $ 1.69 $ 5.21 $ 4.63
Weighted-average number of diluted common shares and equivalents 77,136 80,521 78,395 80,660
Waters Corporation and Subsidiaries
Reconciliation of GAAP to Adjusted Non-GAAP
Net Sales by Operating Segment, Products & Services, Geography and Markets
Three Months Ended September 29, 2018 and September 30, 2017
Three Months Ended Percent Change Current Period Currency Impact Constant Currency Growth Rate (a)
September 29, 2018 September 30, 2017
NET SALES OPERATING SEGMENT
Waters $ 515,795 $ 503,904 2 % $ (3,451 ) 3 %
TA 62,226 61,680 1 % (294 ) 1 %
Total $ 578,021 $ 565,584 2 % $ (3,745 ) 3 %
NET SALES PRODUCTS & SERVICES
Instruments $ 282,543 $ 282,671 $ (706 )
Service 199,499 190,034 5 % (2,483 ) 6 %
Chemistry 95,979 92,879 3 % (556 ) 4 %
Total Recurring 295,478 282,913 4 % (3,039 ) 6 %
Total $ 578,021 $ 565,584 2 % $ (3,745 ) 3 %
NET SALES GEOGRAPHY
Asia $ 222,196 $ 209,339 6 % $ (1,583 ) 7 %
Americas 206,803 203,013 2 % (297 ) 2 %
Europe 149,022 153,232 (3 %) (1,865 ) (2 %)
Total $ 578,021 $ 565,584 2 % $ (3,745 ) 3 %
NET SALES MARKETS
Pharmaceutical $ 325,166 $ 321,963 1 % $ (3,052 ) 2 %
Industrial 171,985 168,349 2 % (157 ) 2 %
Governmental & Academic 80,870 75,272 7 % (536 ) 8 %
Total $ 578,021 $ 565,584 2 % $ (3,745 ) 3 %
Waters Corporation and Subsidiaries
Reconciliation of GAAP to Adjusted Non-GAAP
Net Sales by Operating Segment, Products & Services, Geography and Markets
Nine Months Ended September 29, 2018 and September 30, 2017
Nine Months Ended Percent Change Current Period Currency Impact Constant Currency Growth Rate (a)
September 29, 2018 September 30, 2017
NET SALES OPERATING SEGMENT
Waters $ 1,514,246 $ 1,445,110 5 % $ 28,767 3 %
TA 190,664 176,693 8 % 2,638 6 %
Total $ 1,704,910 $ 1,621,803 5 % $ 31,405 3 %
NET SALES PRODUCTS & SERVICES
Instruments $ 812,690 $ 801,078 1 % $ 12,344
Service 598,402 549,119 9 % 12,272 7 %
Chemistry 293,818 271,606 8 % 6,789 6 %
Total Recurring 892,220 820,725 9 % 19,061 6 %
Total $ 1,704,910 $ 1,621,803 5 % $ 31,405 3 %
NET SALES GEOGRAPHY
Asia $ 659,381 $ 620,148 6 % $ 7,791 5 %
Americas 586,639 574,249 2 % 420 2 %
Europe 458,890 427,406 7 % 23,194 2 %
Total $ 1,704,910 $ 1,621,803 5 % $ 31,405 3 %
NET SALES MARKETS
Pharmaceutical $ 968,848 $ 921,423 5 % $ 18,961 3 %
Industrial 517,979 504,183 3 % 9,041 1 %
Governmental & Academic 218,083 196,197 11 % 3,403 9 %
Total $ 1,704,910 $ 1,621,803 5 % $ 31,405 3 %
Waters Corporation and Subsidiaries
Reconciliation of GAAP to Adjusted Non-GAAP Financials
Quarters and Nine Months Ended September 29, 2018 and September 30, 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 September 29, 2018
GAAP $ 130,035 $ 35,173 $ 171,674 29.7 % $ (811 ) $ 169,230 $ 28,216 $ 141,014 $ 1.83
Adjustments:
Purchased intangibles amortization (b) (2,114 ) 2,114 0.4 % 2,114 429 1,685 0.02
Restructuring costs and certain other items (c) (681 ) 681 0.1 % 681 157 524 0.01
Pension termination (d) 1,082 1,082 260 822 0.01
Litigation settlement (e) (924 ) 924 0.2 % 924 222 702 0.01
Tax reform (f) (2,353 ) 2,353 0.03
Certain income tax items (g) (700 ) 700 0.01
Adjusted Non-GAAP $ 126,316 $ 35,173 $ 175,393 30.3 % $ 271 $ 174,031 $ 26,231 $ 147,800 $ 1.92
Quarter Ended September 30, 2017
GAAP $ 136,888 $ 33,782 $ 159,022 28.1 % $ 12 $ 153,800 $ 17,696 $ 136,104 $ 1.69
Adjustments:
Purchased intangibles amortization (b) (1,682 ) 1,682 0.3 % 1,682 436 1,246 0.02
Restructuring costs and certain other items (c) (2,530 ) 2,530 0.4 % 2,530 931 1,599 0.02
Stock award modification (h) (3,855 ) 3,855 0.7 % 3,855 1,446 2,409 0.03
Certain income tax items (g) (837 ) 837 0.01
Adjusted Non-GAAP $ 128,821 $ 33,782 $ 167,089 29.5 % $ 12 $ 161,867 $ 19,672 $ 142,195 $ 1.77
Nine Months Ended September 29, 2018
GAAP $ 398,676 $ 105,297 $ 495,242 29.0 % $ (2,293 ) $ 484,340 $ 75,698 $ 408,642 $ 5.21
Adjustments:
Purchased intangibles amortization (b) (5,375 ) 5,375 0.3 % 5,375 935 4,440 0.06
Restructuring costs and certain other items (c) (2,438 ) 2,438 0.1 % 2,438 549 1,889 0.02
Pension termination (d) 3,247 3,247 780 2,467 0.03
Litigation settlement (e) 748 (748 ) (748 ) (179 ) (569 ) (0.01 )
Stock award modification (h) (1,014 ) 1,014 0.1 % 1,014 243 771 0.01
Tax reform (f) (6,230 ) 6,230 0.08
Certain income tax items (g) (3,385 ) 3,385 0.04
Adjusted Non-GAAP $ 390,597 $ 105,297 $ 503,321 29.5 % $ 954 $ 495,666 $ 68,411 $ 427,255 $ 5.45
Nine Months Ended September 30, 2017
GAAP $ 411,094 $ 102,471 $ 431,624 26.6 % $ 64 $ 415,359 $ 41,876 $ 373,483 $ 4.63
Adjustments:
Purchased intangibles amortization (b) (5,104 ) 5,104 0.3 % 5,104 1,358 3,746 0.05
Restructuring costs and certain other items (c) (13,541 ) 13,541 0.8 % 13,541 4,725 8,816 0.11
Litigation provisions (e) (10,018 ) 10,018 0.6 % 10,018 3,757 6,261 0.08
Stock award modification (h) (3,855 ) 3,855 0.2 % 3,855 1,446 2,409 0.03
Acquired in-process research and development (i) (5,000 ) 5,000 0.3 % 5,000 962 4,038 0.05
Certain income tax items (g) (3,284 ) 3,284 0.04
Adjusted Non-GAAP $ 378,576 $ 97,471 $ 469,142 28.9 % $ 64 $ 452,877 $ 50,840 $ 402,037 $ 4.98
Waters Corporation and Subsidiaries
Preliminary Condensed Unclassified Consolidated Balance Sheets
(In thousands and unaudited)
September 29, 2018 December 31, 2017
Cash, cash equivalents and investments $ 2,084,260 $ 3,393,701
Accounts receivable 489,193 533,825
Inventories 313,614 270,294
Property, plant and equipment, net 338,472 349,278
Intangible assets, net 252,834 228,395
Goodwill 357,869 359,819
Other assets 206,816 189,042
Total assets $ 4,043,058 $ 5,324,354
Notes payable and debt $ 1,148,345 $ 1,997,774
Other liabilities 1,018,281 1,092,792
Total liabilities 2,166,626 3,090,566
Total equity 1,876,432 2,233,788
Total liabilities and equity $ 4,043,058 $ 5,324,354
Waters Corporation and Subsidiaries
Preliminary Condensed Consolidated Statements of Cash Flows
Three and Nine Months Ended September 29, 2018 and September 30, 2017
(In thousands and unaudited)
Three Months Ended Nine Months Ended
September 29, 2018 September 30, 2017 September 29, 2018 September 30, 2017
Cash flows from operating activities:
Net income $ 141,014 $ 136,104 $ 408,642 $ 373,483
Adjustments to reconcile net income to net cash provided by operating activities:
Stock-based compensation 9,213 12,274 28,184 30,068
Depreciation and amortization 26,975 25,844 82,811 78,249
Change in operating assets and liabilities, net (30,862 ) (20,026 ) (96,740 ) 23,656
Net cash provided by operating activities 146,340 154,196 422,897 505,456
Cash flows from investing activities:
Additions to property, plant, equipment and software capitalization (27,384 ) (19,899 ) (64,215 ) (55,257 )
Asset acquisitions, net of cash acquired (31,486 ) (31,486 )
Investment in unaffiliated company (4,400 ) (7,615 ) (7,000 )
Payments for intellectual property licenses (5,000 )
Net change in investments 114,606 (90,237 ) 1,361,034 (336,731 )
Net cash provided by (used in) investing activities 51,336 (110,136 ) 1,257,718 (403,988 )
Cash flows from financing activities:
Net change in debt (216 ) 45,190 (849,990 ) 130,126
Proceeds from stock plans 7,532 14,639 42,377 72,821
Purchases of treasury shares (263,505 ) (79,908 ) (816,649 ) (245,742 )
Other cash flow from financing activities, net (23 ) 2,871 (2,181 ) 3,301
Net cash used in financing activities (256,212 ) (17,208 ) (1,626,443 ) (39,494 )
Effect of exchange rate changes on cash and cash equivalents 5,705 9,700 (7,118 ) 36,202
(Decrease) increase in cash and cash equivalents (52,831 ) 36,552 47,054 98,176
Cash and cash equivalents at beginning of period 742,204 567,255 642,319 505,631
Cash and cash equivalents at end of period $ 689,373 $ 603,807 $ 689,373 $ 603,807
Reconciliation of GAAP Cash Flows from Operating Activities to Free Cash Flow (a)
Net cash provided by operating activities GAAP $ 146,340 $ 154,196 $ 422,897 $ 505,456
Adjustments:
Additions to property, plant, equipment and software capitalization (27,384 ) (19,899 ) (64,215 ) (55,257 )
Tax reform payments 7,799 54,499
Litigation settlement payment 15,400
Major facility renovations 3,645 5,446
One-time pension contributions 5,245 5,245
Free Cash Flow Adjusted Non-GAAP $ 135,645 $ 134,297 $ 439,272 $ 450,199
Waters Corporation and Subsidiaries
Reconciliation of Projected GAAP to Adjusted Non-GAAP Financial Outlook
(In thousands, except per share data)
Three Months Ended December 31, 2018 Twelve Months Ended December 31, 2018
Range Range
Projected Sales
Projected constant currency sales growth rate 3 % - 4 % 3 % - 4 %
Projected currency impact (2 %) - (1 %) 1 % - 1 %
Projected sales growth rate as reported 1 % - 3 % 4 % - 5 %
Projected Earnings Per Diluted Share Range Range
Projected GAAP earnings per diluted share $ 2.51 - $ 2.61 $ 7.73 - $ 7.83
Adjustments:
Purchased intangibles amortization $ 0.02 - $ 0.02 $ 0.08 - $ 0.08
Restructuring costs and certain other items $ - $ $ 0.02 - $ 0.02
Pension termination $ 0.01 - $ 0.01 $ 0.04 - $ 0.04
Litigation provision $ - $ $ (0.01 ) - $ (0.01 )
Stock award modification $ - $ $ 0.01 - $ 0.01
Tax reform $ - $ $ 0.08 - $ 0.08
Certain income tax items $ 0.01 - $ 0.01 $ 0.05 - $ 0.05
Projected adjusted non-GAAP earnings per diluted share $ 2.55 - $ 2.65 $ 8.00 - $ 8.10
Last updated: Oct 23, 2018