Q3 & 9 MONTHS 2024 RESULTS
31 Octobre 2024 - 5:45PM
Paris (France), October
31st, 2024, 17h45
CET
Q3 & 9
MONTHS 2024 RESULTS
DELIVERING ON CASH GENERATION AND
FINANCIAL ROADMAP
ON TRACK TO HIT OUR FULL YEAR
TARGET
|
Q3 |
9M1 |
Revenue2 |
$246m |
$778m (-3%) |
Adjusted
EBITDA2 |
$98m |
$298m
(+7%) |
Net Cash-Flow |
$10m |
$34m (vs -$15m in 9M 2023) |
Sophie Zurquiyah, Chief Executive
Officer of Viridien, said:
“Our results since the start of the year
demonstrate the strength of our strategic vision, with technology
leadership, new business growth, and cash flow all showing
significant progress.
Geoscience was particularly strong this quarter,
leveraging its clear differentiation, best-in class imaging
technology and HPC computing power to achieve a record high order
book. In Earth Data, the Laconia project, using our most advanced
technology, saw increased prefunding and is continuing to progress
well.
Sensing & Monitoring is actively
implementing its adaption plan and is on track to achieve in 2025
the expected outcomes in cost reduction and operational flexibility
to improve performance across the industry cycles.
Lastly, we continue to address our financial
roadmap with the implementation of the bond buyback program and
looking forward, reaffirm our full-year targets”.
Third Quarter
Highlights2
-
Group2
- IFRS Revenue, EBITDA and Net Income
of respectively $219 million, $71 million, $(10) million.
- Overall group revenue decline in
absence of mega crew in Sensing & Monitoring (SMO, revenue down
50%) compared to Q3 2023. Stable DDE revenue, with very strong
momentum at Geoscience (revenue + 32% and order intake +91%).
- Group adjusted EBITDA of $98M,
including -$12M penalty fees from vessel commitment. DDE Adjusted
EBITDA of $108 million, up 5% thanks to strong Geoscience
performance. SMO adjusted EBITDA of $1M (vs $12M).
- Net Cash flow of $10 million,
including -$18 million contractual fees from vessel
commitment.
- Implementation of the bond buy back
program. $25M already bought on the $30M 2024 program as of October
31 (o.w. $12M bought and cancelled as of September 30).
- Liquidity at $442 million (including
$100 million undrawn RCF).
- Digital,
Data and Energy Transition (DDE)
- Revenue $187 million, up 1%:
strong revenue growth at Geoscience offset by lower level of
aftersale at Earth Data.
- Adjusted EBITDA $108 million, up
5%: profitability impacted by -$12 million in penalty fees from
vessel commitments (vs -$20 million during Q3 2003).
- Geoscience
- Revenue at $103 million (+32%).
- Geoscience performance continues to
be driven by technology leadership. Order intake (up 91%) benefits
from best in class imaging technology, new UK HPC hub and increased
activity in the Middle East.
- The new businesses confirm positive
momentum, both in CCUS with the release of the latest phase of Gulf
of Mexico Carbon Storage Study to support upcoming lease rounds and
in Minerals & Mining with the award of a sensing program in
Oman, to identify, map and rank mineralization prospectivity
potential.
- Earth Data
- Revenue: $83 million (-22%).
- Prefunding revenue at $58 million
(+4%). First contribution of the Laconia project in the Gulf of
Mexico. Weaker after-sales in Q3 (down 50% at $26 million) with
unfavorable cut offs.
- New businesses: revenue from the
Norwegian survey for Carbon storage leading to the reprocessing of
legacy data in the area.
- Sensing
and Monitoring (SMO)
- Revenue at $59 million, down 51%
across land and marine products, following delivery of the “mega
crew” systems in 2023.
- Adjusted EBITDA at $1 million (vs
$12M).
- Transformation plan on track to
achieve the expected cost reduction and operational
flexibility.
- New businesses representing 17% of
revenue. Delivery of land seismic nodes for large-scale seismic
surveys planned in urban areas to target energy resources,
including geothermal.
- 2024
Financial objectives
- The Group reiterates its 2024 financial objectives and confirms
its 2024-2025 financial roadmap.
- Revenue expected to be in line with 2023
- EBITDA to be positively impacted by business mix
- Earth Data cash Capex expected at $230-250M
- Net Cash Flow to reach similar level as 2023
- Q3 2024
Conference call
- The
press release and the presentation are available on our website
www.viridiengroup.com at 5:45 pm (CET)
- An
English language analysts conference call is scheduled today at
6.00 pm (CET)
Participants should register for the call here
to receive a dial-in number and code or participate in the live
webcast from here.
A replay of the conference call will be made
available the day after for a period of 12 months in audio format
on the Company's website.
The Board of Directors met on October 31, 2024
and approved the consolidated financial statements ending September
30, 2024.
About Viridien:
Viridien (www.viridiengroup.com) is an advanced technology,
digital and Earth data company that pushes the boundaries of
science for a more prosperous and sustainable future. With our
ingenuity, drive and deep curiosity we discover new insights,
innovations, and solutions that efficiently and responsibly resolve
complex natural resource, digital, energy transition and
infrastructure challenges. Viridien employs around 3,500 people
worldwide and is listed as VIRI on the Euronext Paris SA (ISIN
until July 30: FR0013181864 and ISIN as from July 31:
FR001400PVN6).
Contact:
VP Corporate Finance
Jean-Baptiste
Roussillejean-baptiste.roussille@viridiengroup.com
Q3 2024 - Financial Results
CONSOLIDATED FINANCIAL STATEMENTS - September
30th, 2024
Unaudited Interim Consolidated statement of
operations – Year-To-Date
|
|
Nine months
ended September
30, |
(In millions of US$, except per share data) |
Notes |
2024 |
2023 |
Operating revenues |
|
784.8 |
810.4 |
Other income from ordinary activities |
|
0.1 |
0.2 |
Total income from ordinary activities |
|
784.9 |
810.6 |
Cost of operations |
|
(587.1) |
(578.0) |
Gross profit |
|
197.8 |
232.6 |
Research and development expenses - net |
|
(15.2) |
(20.5) |
Marketing and selling expenses |
|
(28.6) |
(26.6) |
General and administrative expenses |
|
(55.9) |
(54.2) |
Other revenues (expenses) - net |
8 |
(3.6) |
(0.9) |
Operating income (loss) |
|
94.6 |
130.4 |
Cost of financial debt - gross |
|
(82.3) |
(79.5) |
Income provided by cash and cash equivalents |
|
8.7 |
4.0 |
Cost of financial debt, net |
|
(73.6) |
(75.5) |
Other financial income (loss) |
9 |
(0.9) |
(1.6) |
Income (loss) before incomes taxes and share of income
(loss) from companies accounted for under the equity
method |
|
20.1 |
53.3 |
Income taxes |
|
(14.2) |
(24.6) |
Net income (loss) before share of income (loss) from
companies accounted for under the equity method |
|
6.0 |
28.7 |
Net income (loss) from companies accounted for under the equity
method |
|
0.9 |
0.5 |
Net income (loss) from continuing operations |
|
6.9 |
29.2 |
Net income (loss) from discontinued operations |
3 |
14.7 |
2.3 |
Consolidated net income (loss) |
|
21.6 |
31.5 |
Attributable to : |
|
|
|
Owners of Viridien S.A |
$ |
21.2 |
28.0 |
Non-controlling interests |
$ |
0.4 |
3.5 |
Net income (loss) per share |
|
|
|
Basic |
$ |
2.97 |
0.04 |
Diluted |
$ |
2.95 |
0.04 |
Net income (loss) from continuing operations per
share |
|
|
|
Basic |
$ |
0.91 |
0.04 |
Diluted |
$ |
0.91 |
0.04 |
Net income (loss) from discontinued operations per
share (a) |
|
|
|
Basic |
$ |
2.06 |
- |
Diluted |
$ |
2.05 |
- |
(a) Earning per share is
presented as nil being less than US$0.01 at September 30,2023.
See the notes to the Unaudited Interim Consolidated Financial
Statements
Unaudited Interim Consolidated statement of
comprehensive income (loss) – Year-To-Date
|
|
Nine months
ended September
30, |
(In millions of US$) |
Notes |
2024 (a) |
2023 (a) |
Net income (loss) from statements of
operations |
|
21.6 |
31.5 |
Net gain (loss) on cash flow hedges |
|
0.2 |
0.2 |
Variation in translation adjustments |
|
3.3 |
10.5 |
Net other comprehensive income (loss) to be reclassified in
profit (loss) in subsequent period (1) |
|
3.5 |
10.7 |
Net gain (loss) on actuarial changes on pension plan |
|
0.4 |
(0.7) |
Net other comprehensive income (loss) not to be
reclassified in profit (loss) in subsequent period
(2) |
|
0.4 |
(0.7) |
Total other comprehensive income (loss) for the period. net
of taxes (1) + (2) |
|
3.9 |
10.0 |
Total comprehensive income (loss) for the
period |
|
25.5 |
41.5 |
Attributable to: |
|
- |
|
Owners of Viridien S.A. |
|
24.7 |
39.2 |
Non-controlling interests |
|
0.8 |
2.3 |
(a) Including other comprehensive
income related to the discontinued operations.
Unaudited Interim Consolidated statement of financial
position
(In millions of US$) |
Notes |
September
30,2023 |
December 31, 2023 |
ASSETS |
|
|
|
Cash and cash equivalents |
|
341.7 |
327.0 |
Trade accounts and notes receivable, net |
|
287.3 |
310.9 |
Inventories and work-in-progress, net |
|
207.1 |
212.9 |
Income tax assets |
|
37.0 |
30.8 |
Other current assets, net |
|
67.4 |
92.1 |
Total current assets |
|
940.5 |
973.7 |
Deferred tax assets |
|
35.5 |
29.9 |
Other non-current assets, net |
|
7.8 |
6.8 |
Investments and other financial assets, net |
|
25.3 |
22.7 |
Investments in companies under the equity method |
|
2.6 |
2.2 |
Property, plant and equipment, net |
4 |
230.7 |
206.1 |
Intangible assets, net |
|
611.5 |
579.7 |
Goodwill, net |
|
1 098.1 |
1 095.5 |
Total non-current assets |
|
2 011.4 |
1 942.9 |
TOTAL ASSETS |
|
2 951.9 |
2 916.6 |
LIABILITIES AND EQUITY |
|
|
|
Financial debt – current portion |
5 |
79.8 |
58.0 |
Trade accounts and notes payables |
|
94.1 |
86.4 |
Accrued payroll costs |
|
87.9 |
89.1 |
Income taxes payable |
|
21.2 |
12.5 |
Advance billings to customers |
|
19.1 |
24.0 |
Provisions — current portion |
|
8.1 |
8.7 |
Other current financial liabilities |
|
5.9 |
21.3 |
Other current liabilities |
|
233.6 |
250.3 |
Total current liabilities |
|
549.8 |
550.3 |
Deferred tax liabilities |
|
22.1 |
24.3 |
Provisions — non-current portion |
|
32.8 |
30.1 |
Financial debt – non-current portion |
5 |
1 265.1 |
1 242.8 |
Other non-current financial liabilities |
|
- |
0.5 |
Other non-current liabilities |
|
1.7 |
4.3 |
Total non-current liabilities |
|
1 321.7 |
1 302.0 |
Common stock: 11,212,215 shares authorized and 7,161,465 shares
with a €1.00 nominal value outstanding at September 30, 2024 |
|
8.7 |
8.7 |
Additional paid-in capital |
|
118.7 |
118.7 |
Retained earnings |
|
1 004.0 |
980.4 |
Other Reserves |
|
19.8 |
27.3 |
Treasury shares |
|
(20.1) |
(20.1) |
Cumulative income and expense recognized directly in equity |
|
(1.2) |
(1.4) |
Cumulative translation adjustment |
|
(87.9) |
(90.8) |
Equity attributable to owners of Viridien
S.A. |
|
1 042.0 |
1 022.8 |
Non-controlling interests |
|
38.5 |
41.5 |
Total equity |
|
1 080.5 |
1 064.3 |
TOTAL LIABILITIES AND EQUITY |
|
2 951.9 |
2 916.6 |
See the notes to the Unaudited Interim Consolidated Financial
Statements
Unaudited Interim Consolidated statement of cash
flows
|
|
Nine months
ended September
30, |
(In millions of US$) |
Notes |
2024 |
2023 |
OPERATING ACTIVITIES |
|
|
|
Consolidated net income (loss) |
|
21.6 |
31.5 |
Less: Net income (loss) from discontinued operations |
3 |
(14.7) |
(2.3) |
Net income (loss) from continuing operations |
|
6.9 |
29.2 |
Depreciation, amortization and impairment |
|
71.8 |
63.3 |
Earth Data surveys impairment and amortization |
|
144.0 |
99.8 |
Depreciation and amortization capitalized in Earth Data
surveys |
|
(11.6) |
(11.8) |
Variance on provisions |
|
0.2 |
0.5 |
Share-based compensation expenses |
|
2.2 |
1.7 |
Net (gain) loss on disposal of fixed and financial assets |
|
0.1 |
0.1 |
Share of (income) loss in companies recognized under equity
method |
|
(0.9) |
(0.5) |
Other non-cash items |
|
(2.5) |
1.8 |
Net cash-flow including net cost of financial debt and
income tax |
|
210.2 |
184.1 |
Less : Cost of financial debt |
|
73.6 |
75.5 |
Less : Income tax expense (gain) |
|
14.2 |
24.6 |
Net cash-flow excluding net cost of financial debt and
income tax |
|
297.9 |
284.2 |
Income tax paid |
|
(10.0) |
(3.8) |
Net cash-flow before changes in working
capital |
|
287.9 |
280.4 |
Changes in working capital |
|
10.0 |
(23.5) |
- change in trade accounts and notes receivable |
|
(2.3) |
(29.4) |
- change in inventories and work-in-progress |
|
7.0 |
17.4 |
- change in other current assets |
|
14.9 |
6.6 |
- change in trade accounts and notes payable |
|
10.6 |
(0.4) |
- change in other current liabilities |
|
(20.2) |
(17.7) |
Net cash-flow from operating activities |
|
297.8 |
256.9 |
INVESTING ACTIVITIES |
|
|
|
Total capital expenditures (tangible and intangible assets) net of
variation of fixed assets suppliers, excluding Earth Data
surveys) |
4 |
(24.3) |
(48.3) |
Investment in Earth Data surveys |
|
(180.1) |
(141.7) |
Proceeds from disposals of tangible and intangible assets |
|
1.1 |
- |
Dividends received from investments in companies under the equity
method |
|
0.5 |
- |
Total net proceeds from financial assets |
|
- |
(1.9) |
Variation in other non-current financial assets |
|
(2.1) |
(2.9) |
Net cash-flow used in investing activities |
|
(205.0) |
(194.8) |
|
|
Nine months ended September 30 |
(In millions of US$) |
Notes |
2024 |
2023 |
FINANCING ACTIVITIES |
|
|
|
Repayment of long-term debt |
5 |
(12.2) |
(1.5) |
Total issuance of long-term debt |
5 |
0.1 |
23.0 |
Lease repayments |
5 |
(43.4) |
(37.9) |
Financial expenses paid |
5 |
(42.2) |
(46.5) |
Dividends paid and share capital reimbursements: |
|
- |
|
— to owners of Viridien |
|
0.0 |
- |
— to non-controlling interests of integrated companies |
|
(3.8) |
(0.8) |
Net cash-flow provided by (used in) financing
activities |
|
(101.6) |
(63.7) |
Effects of exchange rates on cash |
|
1.1 |
(4.3) |
Net cash flows incurred by discontinued
operations |
3 |
22.4 |
(17.0) |
Net increase (decrease) in cash and cash
equivalents |
|
14.7 |
(22.9) |
Cash and cash equivalents at beginning of year |
|
327.0 |
298.0 |
Cash and cash equivalents at end of period |
|
341.7 |
275.1 |
See the notes to the Interim Consolidated Financial
Statements
Unaudited Interim Consolidated statements of
changes in equity
Amounts in millions of US$. except share data |
Number of Shares issued |
Share capital |
Additional paid-in capital |
Retained earnings |
Other reserves |
Treasury shares |
Income and expense recognized directly in
equity |
Cumulative translation adjustment |
Equity attributable to owners of Viridien
S.A. |
Non-controlling interests |
Total equity |
Balance at January 1, 2023 |
7 123 573 |
8.7 |
118.6 |
967.9 |
50.0 |
(20.1) |
(3.4) |
(102.4) |
1 019.3 |
39.5 |
1 058.8 |
Net gain (loss) on actuarial changes on pension plan (1) |
|
|
|
(0.7) |
|
|
|
|
(0.7) |
|
(0.7) |
Net gain (loss) on cash flow hedges (2) |
|
|
|
|
|
|
0.2 |
|
0.2 |
|
0.2 |
Net gain (loss) on translation adjustments (3) |
|
|
|
|
|
|
|
11.7 |
11.7 |
(1.2) |
10.5 |
Other comprehensive income (1)+(2)+(3) |
- |
- |
- |
(0.7) |
- |
- |
0.2 |
11.7 |
11.2 |
(1.2) |
10.0 |
Net income (loss) (4) |
|
|
|
28.0 |
|
|
|
|
28.0 |
3.5 |
31.5 |
Comprehensive income (1)+(2)+(3)+(4) |
- |
- |
- |
27.3 |
- |
- |
0.2 |
11.7 |
39.2 |
2.3 |
41.5 |
Exercise of warrants |
238 |
|
0.1 |
|
|
|
|
|
0.1 |
|
0.1 |
Dividends |
|
|
|
|
|
|
|
|
- |
(0.9) |
(0.9) |
Cost of share-based payment |
12 951 |
|
|
1.7 |
|
|
|
|
1.7 |
|
1.7 |
Variation in translation adjustments generated by the parent
company |
|
|
|
|
(10.7) |
|
|
|
(10.7) |
|
(10.7) |
Balance at
September 30,
2023 |
7 136 763(a) |
8.7 |
118.7 |
996.9 |
39.3 |
(20.1) |
(3.2) |
(90.7) |
1 049.6 |
40.9 |
1 090.5 |
Amounts in millions of US$. except share data |
Number of Shares issued |
Share capital |
Additional paid-in capital |
Retained earnings |
Other reserves |
Treasury shares |
Income and expense recognized directly in
equity |
Cumulative translation adjustment |
Equity attributable to owners of Viridien
S.A. |
Non-controlling interests |
Total equity |
Balance at January 1, 2024 |
7 136 763 |
8.7 |
118.7 |
980.4 |
27.3 |
(20.1) |
(1.4) |
(90.8) |
1 022.8 |
41.5 |
1 064.3 |
Net gain (loss) on actuarial changes on pension plan (1) |
|
|
|
0.4 |
|
|
|
|
0.4 |
|
0.4 |
Net gain (loss) on cash flow hedges (2) |
|
|
|
|
|
|
0.2 |
|
0.2 |
|
0.2 |
Net gain (loss) on translation adjustments (3) |
|
|
|
|
|
|
|
2.9 |
2.9 |
0.4 |
3.3 |
Other comprehensive income (1)+(2)+(3) |
- |
- |
- |
0.4 |
- |
- |
0.2 |
2.9 |
3.5 |
0.4 |
3.9 |
Net income (loss) (4) |
|
|
|
21.2 |
|
|
|
|
21.2 |
0.4 |
21.6 |
Comprehensive income (1)+(2)+(3)+(4) |
- |
- |
- |
21.6 |
- |
- |
0.2 |
2.9 |
24.7 |
0,8 |
25.5 |
Dividends |
|
|
|
|
|
|
|
|
- |
(3.8) |
(3.8) |
Cost of share-based payment |
24 703 |
|
|
2.0 |
|
|
|
|
2.0 |
|
2.0 |
Variation in translation adjustments generated by the parent
company |
|
|
|
|
(7.5) |
|
|
|
(7.5) |
|
(7.5) |
Balance at
September 30,
2024 |
7 161 465(b) |
8.7 |
118.7 |
1 004.0 |
19.8 |
(20.1) |
(1.2) |
(87.9) |
1 042.0 |
38.5 |
1 080.5 |
(a) Pro forma following Reverse
Share Split
(b) Reverse Share
Split: Pursuant to a delegation from the Combined General
Meeting of shareholders of May 15, 2024, and a sub-delegation from
the Board of Directors held on the same day, the Company's Chief
Executive Officer has decided to implement a reverse share split on
the basis of 1 new share of €1.00 nominal value for 100 old shares
of €0.01 nominal value.
1 All variations refer to the same period last year2 Unless
otherwise stated, all figures and comments are referring to
“Segment” (i.e. pre-IFRS 15), as defined in the 2023 Universal
Registration Document’s glossary, under section 8.7
- Q3 2024 PR VEnglish final
Viridien (EU:VIRI)
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