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BRP reports its fiscal year 2025 first quarter results

by BRP 31 May 10:16 PDT
BRP logo © BRP

Highlights

  • Continued outpacing the SSV and ATV industries with retail sales increasing in the low-teens range and high-single digits range, respectively;
  • Revenues of $2,031.7 million, a decrease of 16.4% compared to last year;
  • Net loss of $7.4 million, a decrease of $161.9 million compared to last year;
  • As expected, Normalized EBITDA[1] of $247.2 million, a decrease of 34.4% compared to last year;
  • Normalized diluted earnings per share[1] of $0.95, a decrease of $1.43 per share, and diluted loss per share of $0.10, a decrease of $2.02 per share, compared to the same period last year;
  • Adjusting full year-end guidance for revenues, now ranging between $8.6 and $8.9 billion, and for Normalized earnings per share - diluted[1], now ranging between $6.00 and $7.00.

BRP Inc. (TSX:DOO; NASDAQ:DOOO) today reported its financial results for the three-month period ended April 30, 2024. All financial information is in Canadian dollars unless otherwise noted. The complete financial results are available on SEDAR+ and EDGAR as well as in the section Quarterly Reports of BRP's website.

"Our first quarter results were in line with expectations and reflect our focus on managing network inventory to protect our dealer value proposition. Our strong product portfolio performed well at retail, especially in the Year-Round Products category, where we gained market share across all product lines. We are particularly pleased with our Can-Am SSV business, which had its strongest first quarter ever at retail," said José Boisjoli, President and CEO of BRP.

"As the year unfolds, our dealers' profitability is under more pressure than anticipated given the current macroeconomic context, a more competitive landscape and high interest rates. For these reasons, we have decided to adjust our production to further reduce network inventory while continuing to maximize retail sales. Looking ahead, given our strong business fundamentals, we are confident in our long-term strategy, and committed to investing in the development of market-shaping products to remain the leading OEM[2] in the industry," concluded Mr. Boisjoli.

[1] See "Non-IFRS Measures" section of this press release.
[2] Original Equipment Manufacturer

Other assumptions for FY25 Guidance

  • Depreciation Expenses Adjusted: ~$435M (Compared to $382M in FY24)
  • Net Financing Costs Adjusted: ~$185M (Compared to $175M in FY24)
  • Effective tax rate[1][3] ~25.0% to 25.5% (Compared to 23.6% in FY24)
  • Weighted average number of shares - diluted: ~75.6M shares (Compared to 78.5M in FY24)
  • Capital Expenditures: ~$475M (Compared to $586M in FY24)

FY25 Quarterly Outlook[4]

Given its focus on managing network inventory levels, the Company expects Q2 Fiscal 2025 Normalized EBITDA[1] to be down approximatively mid 20% versus Q1 Fiscal 2025.

[1] See "Non-IFRS Measures" section of this press release.
[3] Effective tax rate based on Normalized Earnings before Normalized Income Tax.
[4] Please refer to the "Caution Concerning Forward-Looking Statements" and "Key assumptions" sections of this press release for a summary of important risk factors that could affect the above guidance and of the assumptions underlying this Fiscal Year 2025 guidance.

First quarter results

As expected, the Company's three-month period ended April 30, 2024 was marked by a decrease in the volume of shipments compared to the same period last year as the Company is focused on reducing network inventory levels throughout Fiscal 2025. The decrease in volume of shipments and higher sales incentives due to increased promotional intensity have led to a reduction in the profit margin compared to the same period last year.

The Company's North American quarterly retail sales for Powersport Products were down 5% due to Seasonal Products given lower industry volumes. This decrease was partly offset by an increase in YearRound Products driven by continued market share gains in SSV and ATV.

Revenues

Revenues decreased by $397.7 million, or 16.4%, to $2,031.7 million for the three-month period ended April 30, 2024, compared to $2,429.4 million for the corresponding period ended April 30, 2023. The decrease was primarily due to a lower volume across most product lines, driven by the Company's focus on reducing network inventory levels, and higher sales programs. The decrease was partially offset by favourable product mix across most product lines and favourable pricing across all product lines. The decrease includes a favourable foreign exchange rate variation of $17 million.

  • Year-Round Products[5] (57% of Q1-FY25 revenues): Revenues from Year-Round Products decreased by $175.5 million, or 13.2%, to $1,157.8 million for the three-month period ended April 30, 2024, compared to $1,333.3 million for the corresponding period ended April 30, 2023. The decrease was primarily attributable to a lower volume sold across all product lines, driven by the Company's focus on reducing network inventory levels and higher sales programs. The decrease was partially offset by favourable product mix of SSV and 3WV, and favourable pricing across all product lines. The decrease includes a favourable foreign exchange rate variation of $9 million.

  • Seasonal Products[5] (26% of Q1-FY25 revenues): Revenues from Seasonal Products decreased by $156.8 million, or 22.7%, to $535.1 million for the three-month period ended April 30, 2024, compared to $691.9 million for the corresponding period ended April 30, 2023. The decrease was primarily attributable to a lower volume sold across all product lines, driven by the Company's focus on reducing network inventory levels and higher sales programs. The decrease was partially offset by favourable product mix and pricing across all product lines. The decrease includes a favourable foreign exchange rate variation of $5 million.

  • Powersports PA&A and OEM Engines[5] (14% of Q1-FY25 revenues): Revenues from Powersports PA&A and OEM Engines increased by $4.2 million, or 1.5%, to $289.1 million for the three-month period ended April 30, 2024, compared to $284.9 million for the corresponding period ended April 30, 2023. The increase was mainly attributable to a higher volume of sales, favourable pricing and product mix. The increase was partially offset by higher sales programs. The increase includes a favourable foreign exchange rate variation of $3 million.

  • Marine[5] (3% of Q1-FY25 revenues): Revenues from the Marine segment decreased by $69.2 million, or 56.6%, to $53.1 million for the three-month period ended April 30, 2024, compared to $122.3 million for the corresponding period ended April 30, 2023. The decrease was mainly attributable to a lower volume due to high dealer inventory, softer consumer demand and higher sales programs.

North American retail sales

The Company's North American retail sales for Powersports Products decreased by 5% for the threemonth period ended April 30, 2024 compared to the three-month period ended April 30, 2023. The decrease was due to Seasonal Products driven by lower industry volumes, partly offset by an increase in Year-Round Products retail sales driven by continued market share gains in SSV and ATV.

  • North American Year-Round Products retail sales increased on a percentage basis in the low-teens range compared to the three-month period ended April 30, 2023. The Year-Round Products industry increased on a percentage basis in the low-single digits over the same period.
  • North American Seasonal Products retail sales decreased on a percentage basis in the lowthirties range compared to the three-month period ended April 30, 2023. The Seasonal Products industry decreased on a percentage basis in the high-twenties range over the same period.

The Company's North American retail sales for Marine Products increased by 16% compared to the three-month period ended April 30, 2023, given a low retail volume period as basis of comparison.

Gross profit

Gross profit decreased by $143.5 million, or 23.0%, to $480.0 million for the three-month period ended April 30, 2024, compared to $623.5 million for the three-month period ended April 30, 2023. Gross profit margin percentage decreased by 210 basis points to 23.6% from 25.7% for the three-month period ended April 30, 2023. The decreases in gross profit and gross profit margin percentage were the result of a lower volume sold, and higher sales programs. The decrease was partially offset by favourable product mix across most product lines and favourable pricing across all product lines. The decrease in gross profit includes a favourable foreign exchange rate variation of $7 million.

Operating expenses

Operating expenses increased by $14.3 million, or 4.2%, to $355.9 million for the three-month period ended April 30, 2024, compared to $341.6 million for the three-month period ended April 30, 2023. The increase was mainly attributable to higher R&D expenses to support future growth and restructuring and reorganization costs. The increase was partly offset by a reduction of foreign exchange loss on working capital. The increase in operating expenses includes a favourable foreign exchange rate variation of $12 million.

[1] See "Non-IFRS Measures" section of this press release.
[5] The inter-segment transactions are included in the analysis.

Normalized EBITDA[1]

Normalized EBITDA[1] decreased by $129.9 million, or 34.4%, to $247.2 million for the three-month period ended April 30, 2024, compared to $377.1 million for the three-month period ended April 30, 2023. The decrease was primarily due to a lower gross margin and higher operating expenses.

Net Income (Loss)

Net income decreased by $161.9 million to a loss of $7.4 million for the three-month period ended April 30, 2024, compared to a net income of $154.5 million for the three-month period ended April 30, 2023.

The decrease was primarily due to lower operating income, resulting from a lower gross margin and higher operating expenses, as well as an increase in financing costs and an unfavourable impact of the foreign exchange rate variation on the U.S. denominated long-term debt. The decrease was partially offset by a lower income tax expense and an increase in financing income.

Liquidity and capital resources

The Company generated net cash flows from operating activities totaling $141.4 million for the threemonth period ended April 30, 2024 compared to $258.8 million for the three month period ended April 30, 2023. The decrease was mainly due to lower profitability partially offset by lower income taxes paid.

The Company invested $74.1 million of its liquidity in capital expenditures for the introduction of new products and modernization of the Company's software infrastructure to support future growth.

During the three-month period ended April 30, 2024, the Company also returned $63.1 million to its shareholders through quarterly dividend payouts and its share repurchase programs.

Dividend

On May 30, 2024, the Company's Board of Directors declared a quarterly dividend of $0.21 per share for holders of its multiple voting shares and subordinate voting shares. The dividend will be paid on July 12, 2024 to shareholders of record at the close of business on June 28, 2024.

[1] See "Non-IFRS Measures" section of this press release

Conference call and webcast presentation

Today at 9 a.m. EDT, BRP Inc. will host a conference call and webcast to discuss its FY25 first quarter results. The call will be hosted by José Boisjoli, President and CEO, and Sébastien Martel, CFO. To listen to the conference call by phone (event number 14359), please dial 1 800 717-1738 (toll-free in North America). Click here for International numbers.

The Company's first quarter FY25 webcast presentation is posted in the Quarterly Reports section of BRP's website.

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