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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 Third Quarter 2021 Financial Results Sal

Key Takeaway: Lynch, Vice President, Treasurer (508) 482-2314 Caspar Tudor, Manager, Investor Relations (508) 482-2429 Waters Corporation (NYSE: WAT) Reports Third Quarter 2021 Financial Results Milford, Mass., November 2, 2021 Waters Corporation (NYSE: WAT) today announced third quarter 2

Full Press Release Details

Lynch, Vice President, Treasurer (508) 482-2314
Caspar Tudor, Manager,
Investor Relations (508) 482-2429
Waters Corporation (NYSE: WAT) Reports Third Quarter 2021 Financial Results
Milford, Mass., November 2, 2021 Waters Corporation (NYSE: WAT) today announced third quarter 2021 sales of $659 million, an 11% increase as
reported, compared to sales of $594 million for the third quarter of 2020. Foreign currency translation benefited sales growth by less than 1% for the quarter.
On a GAAP basis, diluted earnings per share (EPS) for the third quarter of 2021 increased to $2.60, compared to $2.03 for the third quarter of 2020. On a
non-GAAP basis, EPS increased to $2.66, compared to $2.16 for the third 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 $168 million for the third quarter of 2021, compared to
$173 million for the third quarter of 2020. On a non-GAAP basis, adjusted free cash flow for the third quarter of 2021 was $140 million versus $190 million for the third quarter of 2020.
For the first nine months of 2021, the Company s sales were $1,949 million, an increase of 23% as reported, compared to sales of $1,579 million for the
first nine months of 2020. Foreign currency translation benefited sales growth by approximately 2% for the first nine months of 2021.
EPS for the first nine months of 2021 increased to $7.66, compared to $4.86 for the first nine months of 2020. On a non-GAAP basis, EPS increased to $7.54, compared to $5.41 in the first nine months of 2020.
On a GAAP basis, net cash provided by operating activities was $529 million for the first nine months of 2021, compared to $523 million for the first nine
months of 2020. On a non-GAAP basis, adjusted free cash flow for the first nine months of 2021 was $488 million versus $486 million for the first nine months of 2020.
I would like to thank our colleagues globally for their continued commitment and drive as we support our customers through the pandemic, said Dr.
Udit Batra, President and Chief Executive Officer of Waters Corporation. We are very pleased with our third quarter results led by strong growth in our pharmaceutical and industrial end markets. We saw balanced double-digit growth in our
instruments and recurring revenue portfolios which gives us confidence in the durability of our commercial momentum. We are excited to partner with both Sartorius and the University of Delaware, as we work to solve some of the complex problems
facing bioprocessing customers.
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 third quarter of 2021, sales into the pharmaceutical market increased 16%, sales into the industrial market increased 9%
and sales into the academic and government markets decreased 9% as reported and 11% in constant currency. For the first nine months of 2021, sales into the pharmaceutical market increased 27% as reported and 24% in constant currency, sales into the
industrial market increased 23% as reported and 19% in constant currency and sales into the academic and government markets increased 8% as reported and 6% in constant currency.
During the third quarter, recurring revenues, which represent the combination of service and precision chemistries revenues, increased 11%, while instrument
system sales increased 10%. For the first nine months of 2021, recurring revenues increased 18% as reported and 15% in constant currency, while instrument system sales increased 31% as reported and 29% in constant currency.
Geographically, sales in Asia during the quarter increased 8%, sales in the Americas increased 16% (with U.S. sales growing 13%) and sales in Europe increased
10% as reported and 8% in constant currency. For the first nine months of 2021, sales in Asia increased 25% as reported and 24% in constant currency, sales in the Americas increased 20% as reported and 19% in constant currency (with U.S. sales
growing 17%) and sales in Europe increased 26% as reported and 19% in constant currency.
Fourth Quarter and Fiscal Year 2021 Financial Outlook
The Company expects full-year 2021 constant-currency sales growth in the range of 15% to 16%. Currency translation is expected to increase full-year
sales growth by approximately one percentage point. The Company expects full-year 2021 non-GAAP EPS in the range of $10.94 to $11.04. Please refer to the tables below for a reconciliation of the projected GAAP to non-GAAP financial outlook for the
The Company expects fourth quarter 2021 constant-currency sales growth in the range of 5% to 7%. Currency translation is expected to decrease
fourth quarter sales growth by approximately two percentage points. The Company expects fourth quarter 2021 non-GAAP EPS in the range of $3.40 to $3.50. Please refer to the tables below for a reconciliation of the projected GAAP to non-GAAP
financial outlook for the fourth quarter.
Waters Corporation will webcast its third quarter 2021 financial results conference call today, November 2, 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 November 9, 2021 at midnight Eastern Time on the same website by webcast and also by phone at (888) 566-0450.
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 and distribution network, 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, including delays or disruptions to our distribution network, 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, including any potential impact on the Company s operations stemming from sustained inflation, 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 reports on Form 10-Q for the quarterly periods ended April 3,
2021, July 3, 2021 and October 2, 2021, each 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 Nine Months Ended
October 2, 2021 September 26, 2020 October 2, 2021 September 26, 2020
Net sales $ 659,233 $ 593,784 $ 1,949,425 $ 1,578,707
Costs and operating expenses:
Cost of sales 271,128 262,342 805,529 686,120
Selling and administrative expenses 152,545 135,430 453,954 400,614
Research and development expenses 41,986 34,971 125,027 101,115
Purchased intangibles amortization 1,759 2,657 5,408 7,900
Litigation provision 1,180
Operating income 191,815 158,384 559,507 381,778
Other income (expense), net (a) (607 ) (1,039 ) 18,073 (2,149 )
Interest expense, net (8,533 ) (6,908 ) (23,707 ) (25,966 )
Income from operations before income taxes 182,675 150,437 553,873 353,663
Provision for income taxes 21,490 23,668 77,269 50,403
Net income $ 161,185 $ 126,769 $ 476,604 $ 303,260
Net income per basic common share $ 2.63 $ 2.04 $ 7.72 $ 4.89
Weighted-average number of basic common shares 61,359 62,002 61,771 62,057
Net income per diluted common share $ 2.60 $ 2.03 $ 7.66 $ 4.86
Weighted-average number of diluted common shares and equivalents 61,888 62,303 62,244 62,371
Waters Corporation and Subsidiaries
Reconciliation of GAAP to Adjusted Non-GAAP
Net Sales by Operating Segments, Products & Services, Geography and Markets
Three Months Ended October 2, 2021 and September 26, 2020
Current
Period Constant
Three Months Ended Percent Currency Currency
October 2, 2021 September 26, 2020 Change Impact Growth Rate (a)
NET SALES - OPERATING SEGMENTS
Waters $ 581,811 $ 533,466 9 % $ 1,927 9 %
TA 77,422 60,318 28 % 956 27 %
Total $ 659,233 $ 593,784 11 % $ 2,883 11 %
NET SALES - PRODUCTS & SERVICES
Instruments $ 296,088 $ 268,064 10 % $ 759 10 %
Service 240,100 217,545 10 % 994 10 %
Chemistry 123,045 108,175 14 % 1,130 13 %
Total Recurring 363,145 325,720 11 % 2,124 11 %
Total $ 659,233 $ 593,784 11 % $ 2,883 11 %
NET SALES - GEOGRAPHY
Asia $ 254,602 $ 236,182 8 % $ 38 8 %
Americas 231,001 199,447 16 % 595 16 %
Europe 173,630 158,155 10 % 2,250 8 %
Total $ 659,233 $ 593,784 11 % $ 2,883 11 %
NET SALES - MARKETS
Pharmaceutical $ 398,338 $ 343,001 16 % $ 248 16 %
Industrial 196,032 179,128 9 % 1,606 9 %
Academic & Government 64,863 71,655 (9 %) 1,029 (11 %)
Total $ 659,233 $ 593,784 11 % $ 2,883 11 %
NET SALES - EXCLUDING CHINA
Total Net Sales $ 659,233 $ 593,784 11 % $ 2,883 11 %
China Net Sales 115,886 115,666 3,604 (3 %)
Total Net Sales Excluding China $ 543,347 $ 478,118 14 % $ (721 ) 14 %
Waters Corporation and Subsidiaries
Reconciliation of GAAP to Adjusted Non-GAAP
Net Sales by Operating Segments, Products & Services, Geography and Markets
Nine Months Ended October 2, 2021 and September 26, 2020
Current
Period Constant
Nine Months Ended Percent Currency Currency
October 2, 2021 September 26, 2020 Change Impact Growth Rate (a)
NET SALES - OPERATING SEGMENTS
Waters $ 1,731,013 $ 1,413,386 22 % $ 37,147 20 %
TA 218,412 165,321 32 % 5,213 29 %
Total $ 1,949,425 $ 1,578,707 23 % $ 42,360 21 %
NET SALES - PRODUCTS & SERVICES
Instruments $ 873,632 $ 664,817 31 % $ 13,663 29 %
Service 707,315 613,365 15 % 18,628 12 %
Chemistry 368,478 300,525 23 % 10,069 19 %
Total Recurring 1,075,793 913,890 18 % 28,697 15 %
Total $ 1,949,425 $ 1,578,707 23 % $ 42,360 21 %
NET SALES - GEOGRAPHY
Asia $ 754,091 $ 603,471 25 % $ 8,081 24 %
Americas 653,252 546,405 20 % 2,071 19 %
Europe 542,082 428,831 26 % 32,208 19 %
Total $ 1,949,425 $ 1,578,707 23 % $ 42,360 21 %
NET SALES - MARKETS
Pharmaceutical $ 1,175,191 $ 926,582 27 % $ 22,610 24 %
Industrial 581,884 474,592 23 % 14,870 19 %
Academic & Government 192,350 177,533 8 % 4,880 6 %
Total $ 1,949,425 $ 1,578,707 23 % $ 42,360 21 %
NET SALES - EXCLUDING CHINA
Total Net Sales $ 1,949,425 $ 1,578,707 23 % $ 42,360 21 %
China Net Sales 346,030 252,713 37 % 11,699 32 %
Total Net Sales Excluding China $ 1,603,395 $ 1,325,994 21 % $ 30,661 19 %
Waters Corporation and Subsidiaries
Reconciliation of GAAP to Adjusted Non-GAAP Financials
Three and Nine Months Ended October 2, 2021 and September 26, 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 October 2, 2021
GAAP $ 154,304 $ 191,815 29.1 % $ (607 ) $ 182,675 $ 21,490 $ 161,185 $ 2.60
Adjustments:
Purchased intangibles amortization (b) (1,759 ) 1,759 0.3 % 1,759 400 1,359 0.02
Restructuring costs and certain other items (c) (2,185 ) 2,185 0.3 % (403 ) 1,782 407 1,375 0.02
Certain income tax items (d) (544 ) 544 0.01
Adjusted Non-GAAP $ 150,360 $ 195,759 29.7 % $ (1,010 ) $ 186,216 $ 21,753 $ 164,463 $ 2.66
Three Months Ended September 26, 2020
GAAP $ 138,087 $ 158,384 26.7 % $ (1,039 ) $ 150,437 $ 23,668 $ 126,769 $ 2.03
Adjustments:
Purchased intangibles amortization (b) (2,657 ) 2,657 0.4 % 2,657 524 2,133 0.03
Restructuring costs and certain other items (c) (6,771 ) 6,771 1.1 % 6,771 1,692 5,079 0.08
Certain income tax items (d) (685 ) 685 0.01
Adjusted Non-GAAP $ 128,659 $ 167,812 28.3 % $ (1,039 ) $ 159,865 $ 25,199 $ 134,666 $ 2.16
Nine Months Ended October 2, 2021
GAAP $ 459,362 $ 559,507 28.7 % $ 18,073 $ 553,873 $ 77,269 $ 476,604 $ 7.66
Adjustments:
Purchased intangibles amortization (b) (5,408 ) 5,408 0.3 % 5,408 1,225 4,183 0.07
Restructuring costs and certain other items (c) (3,669 ) 3,669 0.2 % (10,110 ) (6,441 ) (1,669 ) (4,772 ) (0.08 )
Litigation settlement (e) (10,083 ) (10,083 ) (1,916 ) (8,167 ) (0.13 )
Certain income tax items (d) (1,688 ) 1,688 0.03
Adjusted Non-GAAP $ 450,285 $ 568,584 29.2 % $ (2,120 ) $ 542,757 $ 73,221 $ 469,536 $ 7.54
Nine Months Ended September 26, 2020
GAAP $ 409,694 $ 381,778 24.2 % $ (2,149 ) $ 353,663 $ 50,403 $ 303,260 $ 4.86
Adjustments:
Purchased intangibles amortization (b) (7,900 ) 7,900 0.5 % 7,900 1,561 6,339 0.10
Restructuring costs and certain other items (c) (33,054 ) 33,054 2.1 % (461 ) 32,593 7,373 25,220 0.40
Litigation provision (e) (1,180 ) 1,180 0.1 % 1,180 283 897 0.01
Certain income tax items (d) (1,567 ) 1,567 0.03
Adjusted Non-GAAP $ 367,560 $ 423,912 26.9 % $ (2,610 ) $ 395,336 $ 58,053 $ 337,283 $ 5.41
Waters Corporation and Subsidiaries
Preliminary Condensed Unclassified Consolidated Balance Sheets
(In thousands and unaudited)
October 2, 2021 December 31, 2020
Cash, cash equivalents and investments $ 655,192 $ 443,146
Accounts receivable 532,957 573,316
Inventories 388,756 304,281
Property, plant and equipment, net 530,061 494,003
Intangible assets, net 246,080 258,645
Goodwill 436,754 444,362
Other assets 326,115 322,167
Total assets $ 3,115,915 $ 2,839,920
Notes payable and debt $ 1,613,618 $ 1,356,515
Other liabilities 1,207,075 1,251,261
Total liabilities 2,820,693 2,607,776
Total stockholders equity 295,222 232,144
Total liabilities and stockholders equity $ 3,115,915 $ 2,839,920
Waters Corporation and Subsidiaries
Last updated: Nov 2, 2021