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John Lynch, Vice President, Treasurer (508) 482-2314 Caspar Tudor, Manager, Investor Relations (508) 482-2429 Waters Corporation (NYSE: WAT) Reports Second Quarter 2021 Financial Results Sa

Key Takeaway: Lynch, Vice President, Treasurer (508) 482-2314 Caspar Tudor, Manager, Investor Relations (508) Waters Corporation (NYSE: WAT) Reports Second Quarter 2021 Financial Results Milford, Mass., August 3, 2021 - Waters Corporation (NYSE: WAT) today announced second quarter 2021 sale

Full Press Release Details

Lynch, Vice President, Treasurer (508) 482-2314
Caspar Tudor, Manager, Investor Relations (508)
Waters Corporation (NYSE: WAT) Reports Second Quarter 2021 Financial Results
Milford, Mass., August 3, 2021 - Waters Corporation (NYSE: WAT) today announced second quarter 2021 sales of
$682 million, a 31% increase as reported, compared to sales of $520 million for the second quarter of 2020. Foreign currency translation benefited sales growth by approximately 4% for the quarter.
On a GAAP basis, diluted earnings per share (EPS) for the second quarter of 2021 increased to $2.69, compared to $1.98 for the second quarter of 2020. On a
non-GAAP basis, EPS increased to $2.60, compared to $2.10 for the second quarter of 2020. A description and reconciliation of GAAP to non-GAAP results appear in the tables below and can be found on the Company s website www.waters.com in
the Investor Relations section.
On a GAAP basis, net cash provided by operating activities was $143 million for the second quarter of 2021, compared to
$199 million for the second quarter of 2020. On a non-GAAP basis, adjusted free cash flow for the second quarter of 2021 was $155 million versus $175 million for the second quarter of 2020.
For the first half of 2021, the Company s sales were $1,290 million, an increase of 31% as reported, compared to sales of $985 million for the first half
of 2020. Foreign currency translation benefited sales growth by approximately 4% for the first half of 2021.
On a GAAP basis, EPS for the first half of
2021 increased to $5.05, compared to $2.83 for the first half of 2020. On a non-GAAP basis, EPS increased to $4.89, compared to $3.25 in the first half of 2020.
On a GAAP basis, net cash provided by operating activities was $361 million for the first half of 2021, compared to $350 million for the first half of 2020.
On a non-GAAP basis, adjusted free cash flow for the first half of 2021 was $348 million versus $296 million for the first half of 2020.
very pleased with the commercial momentum we are building, thanks to the solid execution of the Waters team and accelerated progress against our transformation initiatives, said Dr. Udit Batra, President and Chief Executive Officer of Waters
Corporation. Our second quarter results were led by strong growth in our pharma and industrial end markets. Continued market strength, combined with our solid execution, resulted in double-
digit growth in instrument and chemistry sales, with total sales increasing across every region. We have
built a strong team of proven leaders committed to a common vision and continued execution as we work to more closely align our portfolio with higher growth areas.
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 in the tables below.
During the second quarter of 2021, sales into the pharmaceutical market increased 34% as reported and 31% in constant currency, sales into the industrial
market increased 33% as reported and 28% in constant currency and sales into the academic and government markets increased 10% as reported and 7% in constant currency. For the first half of 2021, sales into the pharmaceutical market increased 33% as
reported and 29% in constant currency, sales into the industrial market increased 31% as reported and 26% in constant currency and sales into the academic and government markets increased 20% as reported and 17% in constant currency.
During the second quarter, recurring revenues, which represent the combination of service and precision chemistries revenues, increased 22% as reported and
18% in constant currency, while instrument system sales increased 43% as reported and 40% in constant currency. For the first half of 2021, recurring revenues increased 21% as reported and 17% in constant currency, while instrument system sales
increased 46% as reported and 42% in constant currency.
Geographically, sales in Asia during the quarter increased 30% as reported and 28% in constant
currency, sales in the Americas increased 29% as reported and 28% in constant currency (with U.S. sales growing 26%) and sales in Europe increased 36% as reported and 25% in constant currency. For the first half of 2021, sales in Asia increased 36%
as reported and 34% in constant currency, sales in the Americas increased 22% as reported and 21% in constant currency (with U.S. sales growing 19%) and sales in Europe increased 36% as reported and 25% in constant currency.
Third Quarter and Fiscal Year 2021 Financial Outlook
Company expects full-year 2021 constant-currency sales growth in the range of 13% to 15%. Currency translation is expected to increase full-year sales growth by one to two percentage points. The Company also expects full-year 2021 non-GAAP EPS in
the range of $10.50 to $10.70. Please refer to the tables below for a reconciliation of the projected GAAP to non-GAAP financial outlook for the full-year.
The Company expects third quarter 2021 constant-currency sales growth in the range of 7% to 9%. Currency translation is expected to increase third quarter
sales growth by approximately one percentage point. The Company also expects third quarter 2021 non-GAAP EPS in the range of $2.25 to $2.35. Please refer to the tables below for a reconciliation of the projected GAAP to non-GAAP financial outlook for the third quarter.
Waters Corporation will webcast its second quarter 2021 financial results conference call today, August 3, 2021 at 8:00 a.m. Eastern Time. To listen to the
call and see the accompanying slide presentation, please visit www.waters.com, select Investors under the About Waters section, navigate to Events & Presentations, and click on the Webcast.
A replay will be available through August 10, 2021 at midnight Eastern Time on the same website by webcast and also by phone at (888) 566-0486.
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 more than 60 years. With more than 7,400 employees worldwide,
Waters operates directly in 35 countries, including 14 manufacturing facilities, and 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 adjusted 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 U.S. generally accepted accounting principles (GAAP). The Company s definitions 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 the Company 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 the Company 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 contains 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, risks related to the effects of the ongoing COVID-19 pandemic on our business, financial condition, results of
operations and prospects, including: portions of our global workforce being unable to work fully and/or effectively due to working remotely, illness, quarantines, government actions, facility closures or other reasons related to the pandemic,
increased risks of cyber-attacks resulting from our temporary remote working model, disruptions in our manufacturing capabilities or to our supply chain, volatility and uncertainty in global capital markets limiting our ability to access capital,
customers being unable to make timely payments for purchases and volatility in demand for our products; 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 or geographies from economic, sovereign and political uncertainties, particularly regarding the effect of new or proposed tariff or trade regulations or changes
in the interpretation or enforcement of existing regulations; the effect on the Company s financial results from the United Kingdom exiting 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; 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, 2020, as well as in the sections entitled Special Note Regarding Forward-Looking Statements and Risk Factors of the Company s quarterly report on
Form 10-Q for the quarterly period ended April 3, 2021, as filed with the Securities and Exchange Commission ( SEC ), which discussions are incorporated by reference in this release, as updated by the Company s future filings with the
SEC. 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. Except as required by law, the Company does not assume any obligation to update any forward-looking statements.
Waters Corporation and Subsidiaries
Consolidated Statements of Operations
(In thousands, except per share data)
Three Months Ended Six Months Ended
July 3, 2021 June 27, 2020 July 3, 2021 June 27, 2020
Net sales $ 681,647 $ 519,984 $ 1,290,192 $ 984,923
Costs and operating expenses:
Cost of sales 280,254 213,134 534,401 423,778
Selling and administrative expenses 158,213 117,449 301,409 265,184
Research and development expenses 44,949 31,155 83,041 66,144
Purchased intangibles amortization 1,809 2,618 3,649 5,243
Litigation provision 514 1,180
Operating income 196,422 155,114 367,692 223,394
Other income (expense), net (a) 9,321 (736 ) 18,680 (1,110 )
Interest expense, net (8,329 ) (9,015 ) (15,174 ) (19,058 )
Income from operations before income taxes 197,414 145,363 371,198 203,226
Provision for income taxes 30,122 22,434 55,779 26,735
Net income $ 167,292 $ 122,929 $ 315,419 $ 176,491
Net income per basic common share $ 2.71 $ 1.98 $ 5.09 $ 2.84
Weighted-average number of basic common shares 61,685 61,944 61,979 62,085
Net income per diluted common share $ 2.69 $ 1.98 $ 5.05 $ 2.83
Weighted-average number of diluted common shares and equivalents 62,157 62,184 62,435 62,404
Waters Corporation and Subsidiaries
Reconciliation of GAAP to Adjusted Non-GAAP
Net Sales by Operating Segments, Products & Services, Geography and Markets
Three Months Ended July 3, 2021 and June 27, 2020
Current
Period Constant
Three Months Ended Percent Currency Currency
July 3, 2021 June 27, 2020 Change Impact Growth Rate (a)
NET SALES - OPERATING SEGMENTS
Waters $ 607,324 $ 465,709 30 % $ 17,199 27 %
TA 74,323 54,275 37 % 2,440 32 %
Total $ 681,647 $ 519,984 31 % $ 19,639 27 %
NET SALES - PRODUCTS & SERVICES
Instruments $ 314,496 $ 219,815 43 % $ 5,970 40 %
Service 240,692 205,064 17 % 8,910 13 %
Chemistry 126,459 95,105 33 % 4,759 28 %
Total Recurring 367,151 300,169 22 % 13,669 18 %
Total $ 681,647 $ 519,984 31 % $ 19,639 27 %
NET SALES - GEOGRAPHY
Asia $ 269,947 $ 208,209 30 % $ 2,946 28 %
Americas 224,894 174,782 29 % 1,019 28 %
Europe 186,806 136,993 36 % 15,674 25 %
Total $ 681,647 $ 519,984 31 % $ 19,639 27 %
NET SALES - MARKETS
Pharmaceutical $ 416,705 $ 311,018 34 % $ 10,572 31 %
Industrial 202,579 152,110 33 % 7,288 28 %
Academic & Government 62,363 56,856 10 % 1,779 7 %
Total $ 681,647 $ 519,984 31 % $ 19,639 27 %
NET SALES - EXCLUDING CHINA
Total Net Sales $ 681,647 $ 519,984 31 % $ 19,639 27 %
China Net Sales 127,225 89,816 42 % 4,069 37 %
Total Net Sales Excluding China $ 554,422 $ 430,168 29 % $ 15,570 25 %
Waters Corporation and Subsidiaries
Reconciliation of GAAP to Adjusted Non-GAAP
Net Sales by Operating Segments, Products & Services, Geography and Markets
Six Months Ended July 3, 2021 and June 27, 2020
Current
Period Constant
Six Months Ended Percent Currency Currency
July 3, 2021 June 27, 2020 Change Impact Growth Rate (a)
NET SALES - OPERATING SEGMENTS
Waters $ 1,149,202 $ 879,920 31 % $ 35,220 27 %
TA 140,990 105,003 34 % 4,257 30 %
Total $ 1,290,192 $ 984,923 31 % $ 39,477 27 %
NET SALES - PRODUCTS & SERVICES
Instruments $ 577,544 $ 396,753 46 % $ 12,904 42 %
Service 467,215 395,820 18 % 17,634 14 %
Chemistry 245,433 192,350 28 % 8,939 23 %
Total Recurring 712,648 588,170 21 % 26,573 17 %
Total $ 1,290,192 $ 984,923 31 % $ 39,477 27 %
NET SALES - GEOGRAPHY
Asia $ 499,489 $ 367,289 36 % $ 8,043 34 %
Americas 422,251 346,958 22 % 1,476 21 %
Europe 368,452 270,676 36 % 29,958 25 %
Total $ 1,290,192 $ 984,923 31 % $ 39,477 27 %
NET SALES - MARKETS
Pharmaceutical $ 776,853 $ 583,581 33 % $ 22,362 29 %
Industrial 385,852 295,464 31 % 13,264 26 %
Academic & Government 127,487 105,878 20 % 3,851 17 %
Total $ 1,290,192 $ 984,923 31 % $ 39,477 27 %
NET SALES - EXCLUDING CHINA
Total Net Sales $ 1,290,192 $ 984,923 31 % $ 39,477 27 %
China Net Sales 230,144 137,047 68 % 8,095 62 %
Total Net Sales Excluding China $ 1,060,048 $ 847,876 25 % $ 31,382 21 %
Waters Corporation and Subsidiaries
Reconciliation of GAAP to Adjusted Non-GAAP Financials
Three and Six Months Ended July 3, 2021 and June 27, 2020
(In thousands, except per share data)
Income from
Operations
Selling & Operating Other before Provision for Diluted
Administrative Operating Income Income Income Income Net Earnings
Expenses (a) Income Percentage (Expense) Taxes Taxes Income per Share
Three Months Ended July 3, 2021
GAAP $ 160,022 $ 196,422 28.8 % $ 9,321 $ 197,414 $ 30,122 $ 167,292 $ 2.69
Adjustments:
Purchased intangibles amortization (b) (1,809 ) 1,809 0.3 % 1,809 411 1,398 0.02
Restructuring costs and certain other items (c) (614 ) 614 0.1 % 614 44 570 0.01
Litigation settlement (d) (10,083 ) (10,083 ) (1,916 ) (8,167 ) (0.13 )
Certain income tax items (e) (594 ) 594 0.01
Adjusted Non-GAAP $ 157,599 $ 198,845 29.2 % $ (762 ) $ 189,754 $ 28,067 $ 161,687 $ 2.60
Three Months Ended June 27, 2020
GAAP $ 120,581 $ 155,114 29.8 % $ (736 ) $ 145,363 $ 22,434 $ 122,929 $ 1.98
Adjustments:
Purchased intangibles amortization (b) (2,618 ) 2,618 0.5 % 2,618 515 2,103 0.03
Restructuring costs and certain other items (c) (5,763 ) 5,763 1.1 % (152 ) 5,611 1,084 4,527 0.07
Litigation provision (d) (514 ) 514 0.1 % 514 123 391 0.01
Certain income tax items (e) (507 ) 507 0.01
Adjusted Non-GAAP $ 111,686 $ 164,009 31.5 % $ (888 ) $ 154,106 $ 23,649 $ 130,457 $ 2.10
Six Months Ended July 3, 2021
GAAP $ 305,058 $ 367,692 28.5 % $ 18,680 $ 371,198 $ 55,779 $ 315,419 $ 5.05
Adjustments:
Purchased intangibles amortization (b) (3,649 ) 3,649 0.3 % 3,649 825 2,824 0.05
Restructuring costs and certain other items (c) (1,484 ) 1,484 0.1 % (9,707 ) (8,223 ) (2,076 ) (6,147 ) (0.10 )
Litigation settlement (d) (10,083 ) (10,083 ) (1,916 ) (8,167 ) (0.13 )
Certain income tax items (e) (1,144 ) 1,144 0.02
Adjusted Non-GAAP $ 299,925 $ 372,825 28.9 % $ (1,110 ) $ 356,541 $ 51,468 $ 305,073 $ 4.89
Six Months Ended June 27, 2020
GAAP $ 271,607 $ 223,394 22.7 % $ (1,110 ) $ 203,226 $ 26,735 $ 176,491 $ 2.83
Adjustments:
Purchased intangibles amortization (b) (5,243 ) 5,243 0.5 % 5,243 1,037 4,206 0.07
Restructuring costs and certain other items (c) (26,283 ) 26,283 2.7 % (461 ) 25,822 5,681 20,141 0.32
Litigation provision (d) (1,180 ) 1,180 0.1 % 1,180 283 897 0.01
Certain income tax items (e) (882 ) 882 0.01
Adjusted Non-GAAP $ 238,901 $ 256,100 26.0 % $ (1,571 ) $ 235,471 $ 32,854 $ 202,617 $ 3.25
Waters Corporation and Subsidiaries
Preliminary Condensed Unclassified Consolidated Balance Sheets
(In thousands and unaudited)
July 3, 2021 December 31, 2020
Cash, cash equivalents and investments $ 663,622 $ 443,146
Accounts receivable 543,072 573,316
Inventories 348,770 304,281
Property, plant and equipment, net 527,135 494,003
Intangible assets, net 246,836 258,645
Goodwill 439,826 444,362
Other assets 334,386 322,167
Total assets $ 3,103,647 $ 2,839,920
Notes payable and debt $ 1,603,367 $ 1,356,515
Other liabilities 1,232,007 1,251,261
Total liabilities 2,835,374 2,607,776
Total stockholders equity 268,273 232,144
Total liabilities and stockholders equity $ 3,103,647 $ 2,839,920
Waters Corporation and Subsidiaries
Preliminary Condensed Consolidated Statements of Cash Flows
Three and Six Months Ended July 3, 2021 and June 27, 2020
Last updated: Aug 3, 2021