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Champion Homes Announces First Quarter Fiscal 2025 Results

Published 07/08/2024, 01:26
SKY
-

TROY, Mich.--(BUSINESS WIRE)--Champion Homes, Inc., formerly known as Skyline Champion Corporation (NYSE: NYSE:SKY) (Champion Homes), today announced financial results for its first quarter ended June 29, 2024 (fiscal 2025).

Skyline Champion Corporation Changes Corporate Name Change to Champion Homes, Inc.

First Quarter Fiscal 2025 Highlights (compared to First Quarter Fiscal 2024)

  • Net sales increased 35.1% to $627.8 million
  • U.S. homes sold increased 35.7% to 6,538
  • Total backlog increased 28.2% to $405 million from the sequential fourth quarter
  • Average selling price (ASP) per U.S. home sold increased 3.0% to $91,700
  • Gross profit margin contracted by 170 basis points to 26.2%
  • Net income decreased by 10.7% to $45.8 million
  • Earnings per diluted share (EPS) decreased 11.2% to $0.79
  • Adjusted net income increased 3.5% to $53.0 million
  • Adjusted earnings per share (Adjusted EPS) increased 2.2% to $0.91
  • Adjusted EBITDA increased 12.2% to $75.0 million
  • Adjusted EBITDA margin contracted by 250 basis points to 11.9%
  • Net cash generated by operating activities of $84.6 million during the quarter
  • Repurchased $20.0 million of shares under the previously announced share repurchase program

I am excited to announce that our shareholders approved our corporate Company name change to Champion Homes, Inc. during our annual meeting this year. The name change aligns with our previously launched Champion Homes flagship brand supporting a unified Company, our purpose of championing home attainability and the customer experience, as well as the Company's direct-to-consumer marketing and digital expansion, said Mark Yost, Champion Homes' President, and Chief Executive Officer. In addition, I am pleased to report Champion Homes delivered strong results for the first quarter of fiscal 2025. Throughout the quarter, we experienced an increase in demand for our homes evidenced by growing sales and backlog. This positive trend reflects the benefits of our strategic investments in expanding our retail footprint and capitalizing on the growing need for attainable housing in the market. As we continue to advance our strategic initiatives, expand our capabilities, and strengthen our value proposition, Champion Homes is ideally positioned to drive growth and deliver value to our shareholders for the foreseeable future.

First Quarter Fiscal 2025 Results

Net sales for the first quarter fiscal 2025 increased 35.1% to $627.8 million compared to the prior-year period. The number of U.S. homes sold in the first quarter fiscal 2024 increased 35.7% to 6,538 driven by sales of $151.5 million from the Regional Homes acquisition and healthy demand in the community sales channel. The ASP per U.S. home sold increased 3.0% to $91,700 primarily due to the higher mix of retail units sold during the quarter. The number of Canadian factory-built homes sold in the quarter decreased to 167 homes compared to 221 homes in the prior-year period due to softening demand in certain markets.

Gross profit increased by 26.6% to $164.2 million in the first quarter fiscal 2025 compared to the prior-year period. Gross profit margin was 26.2% of net sales, a 170-basis point contraction compared to 27.9% in the first quarter fiscal 2024. Gross margin contraction reflects lower ASPs on wholesale new homes sold, a shift in product mix, the ramping of previously idle facilities and the impact of purchase accounting from the Regional Homes acquisition.

Selling, general, and administrative expenses (SG&A) in the first quarter fiscal 2025 increased to $108.8 million from $70.4 million in the same period last year. SG&A during the quarter increased due to the Regional Homes acquisition, including a charge of $7.9 million for the change in the fair value of the contingent consideration, as well as higher variable compensation. SG&A as a percentage of net sales was 17.3%, compared to 15.2% in the prior year period.

Net income decreased by 10.7% to $45.8 million for the first quarter fiscal 2025 compared to the prior-year period. The decrease in net income was driven by lower gross margin as a percentage of sales and higher SG&A expenses for the quarter.

Adjusted EBITDA for the first quarter fiscal 2025 increased by 12.2% to $75.0 million compared to the first quarter fiscal 2024. Adjusted EBITDA margin for the quarter was 11.9%, compared to 14.4% in the prior-year period.

As of June 29, 2024, Champion Homes had $548.9 million of cash and cash equivalents, an increase of $53.9 million in the current quarter. The Company repurchased approximately 292,000 shares of its common stock during the quarter for approximately $20 million. On August 1, 2024, the Board of Directors refreshed the amount of the share repurchase program back up to an aggregate amount of $100 million.

Conference Call and Webcast Information

Champion Homes' management will host a conference call tomorrow, August 7, 2024, at 9:00 a.m. Eastern Time, to discuss Champion Homes' financial results and an update on current operations.

Investors and other interested parties can listen to a webcast of the live conference call by logging onto the Investor Relations section of Champion Homes' website at skylinechampion.com. The online replay will be available on the same website immediately following the call.

The conference call can also be accessed by dialing (800) 274-8461 (domestic) or (203) 518-9814 (international) and using the conference ID: SKYLINE. A telephonic replay will be available approximately two hours after the call by dialing (844) 512-2921, or for international callers, (412) 317-6671. The passcode for the live call and the replay is 11156397. The replay will be available until 11:59 P.M. Eastern Time on August 21, 2024.

About Champion Homes, Inc.

Champion Homes, Inc. (NYSE: SKY) is a leading producer of factory-built housing in North America and employs approximately 8,800 people. With more than 70 years of homebuilding experience and 48 manufacturing facilities throughout the United States and western Canada, Champion Homes is well positioned with an innovative portfolio of manufactured and modular homes, ADUs, park-models and modular buildings for the single-family, multi-family, and hospitality sectors.

In addition to its core home building business, Champion Homes provides construction services to install and set-up factory-built homes, operates a factory-direct retail business with 72 retail locations across the United States, and operates Star Fleet Trucking, providing transportation services to the manufactured housing and other industries from several dispatch locations across the United States.

Champion Homes builds homes under some of the most well-known brand names in the factory-built housing industry including Skyline Homes, Champion Homes, Genesis Homes, Regional Homes, Athens Park Models, Dutch Housing, Atlantic Homes, Excel Homes, Homes of Merit, New Era, Redman Homes, ScotBilt Homes, Shore Park, Silvercrest, Titan Homes in the U.S. and Moduline and SRI Homes in western Canada.

Presentation of Non-GAAP Financial Measures

In addition to the results provided in accordance with U.S. generally accepted accounting principles (U.S. GAAP) throughout this press release, Champion Homes has provided Non-GAAP financial measures, Adjusted EBITDA, Adjusted EBITDA Margin, Adjusted Net Income, and Adjusted EPS, (collectively the Non-GAAP Financial Measures) which present operating results on a basis adjusted for certain items. Champion Homes uses these Non-GAAP Financial Measures for business planning purposes and in measuring its performance relative to that of its competitors. Champion Homes believes that these Non-GAAP Financial Measures are useful financial metrics to assess its operating performance from period-to-period by excluding certain items that Champion Homes believes are not representative of its core business. These Non-GAAP Financial Measures are not intended to replace, and should not be considered superior to, the presentation of Champion Homes' financial results in accordance with U.S. GAAP.

Champion Homes defines Adjusted EBITDA as net income or loss plus expenses or minus income, (a) the provision for income taxes, (b) interest income or expense, net, (c) depreciation and amortization, (d) gain or loss from discontinued operations, (e) non-cash restructuring charges and impairment of assets, (f) equity in net earnings or losses of ECN, (g) charges related to the remediation of the water intrusion product liability claims; and (h) other non-operating income and costs, including but not limited to those costs for the acquisition and integration or disposition of businesses, including the change in fair value of contingent consideration, and idle facilities. Adjusted EBITDA Margin is calculated as Adjusted EBITDA divided by net sales reported in the income statements.

Champion Homes defines Adjusted Net Income as net income or loss plus expenses or minus income (net of tax where applicable), (a) gain or loss from discontinued operations, (b) non-cash restructuring charges and impairment of assets, (c) equity in net earnings or losses of ECN, (d) charges related to the remediation of estimated water intrusion product liability, and (e) other non-operating income or expense including, but not limited to those costs for the acquisition and integration or disposition of businesses, including the change in fair value of contingent consideration, and idle facilities. Champion Homes defines Adjusted EPS as Adjusted Net Income divided by shares outstanding.

Adjusted EBITDA, Adjusted EBITDA Margin, Adjusted Net Income and Adjusted EPS are not measures of earnings calculated in accordance with U.S. GAAP, and should not be considered an alternative to, or more meaningful than, net income or loss, net sales, operating income or earnings per share prepared on a U.S. GAAP basis. These Non-GAAP Financial Measures do not purport to represent cash flow provided by, or used in, operating activities as defined by U.S. GAAP. Champion Homes believes that similar Non-GAAP Financial Measures are commonly used by investors to evaluate its performance and that of its competitors. However, Champion Homes use of Non-GAAP Financial Measures may vary from that of others in its industry. The Non-GAAP Financial Measures are reconciled from the respective measure under U.S. GAAP in the tables below.

Forward-Looking Statements

Statements in this press release, including certain statements regarding Champion Homes' strategic initiatives, and future market demand are intended to be covered by the safe harbor for "forward-looking statements" provided by the Private Securities Litigation Reform Act of 1995. These forward-looking statements generally can be identified by use of words such as "believe," "expect," "future," "anticipate," "intend," "plan," "foresee," "may," "could," "should," "will," "potential," "continue," or other similar words or phrases. Similarly, statements that describe objectives, plans, or goals also are forward-looking statements. Such forward-looking statements involve inherent risks and uncertainties, many of which are difficult to predict and are generally beyond the control of Champion Homes. We caution readers that a number of important factors could cause actual results to differ materially from those expressed in, implied, or projected by such forward-looking statements. Risks and uncertainties include regional, national and international economic, financial, public health and labor conditions, and the following: supply-related issues, including prices and availability of materials; labor-related issues; inflationary pressures in the North American economy; the cyclicality and seasonality of the housing industry and its sensitivity to changes in general economic or other business conditions; demand fluctuations in the housing industry, including as a result of actual or anticipated increases in homeowner borrowing rates; the possible unavailability of additional capital when needed; competition and competitive pressures; changes in consumer preferences for our products or our failure to gauge those preferences; quality problems, including the quality of parts sourced from suppliers and related liability and reputational issues; data security breaches, cybersecurity attacks, and other information technology disruptions; the potential disruption of operations caused by the conversion to new information systems; the extensive regulation affecting the production and sale of factory-built housing and the effects of possible changes in laws with which we must comply; the potential impact of natural disasters on sales and raw material costs; the risks associated with mergers and acquisitions, including integration of operations and information systems; periodic inventory adjustments by, and changes to relationships with, independent retailers; changes in interest and foreign exchange rates; insurance coverage and cost issues; the possibility that all or part of our intangible assets, including goodwill, might become impaired; the possibility that all or part of our investment in ECN Capital Corp. ("ECN") might become impaired; the possibility that our risk management practices may leave us exposed to unidentified or unanticipated risks; the potential disruption to our business caused by public health issues, such as an epidemic or pandemic, and resulting government actions; the possibility our share repurchase program will not enhance long-term stockholder value, could increase the volatility of our stock price, and diminish our cash reserves; and other risks set forth in the Risk Factors section, the Legal Proceedings section, the Management's Discussion and Analysis of Financial Condition and Results of Operations section, and other sections, as applicable, in our Annual Reports on Form 10-K, including our Annual Report on Form 10-K for the fiscal year ended March 30, 2024 previously filed with the Securities and Exchange Commission (SEC), as well as in our Quarterly Reports on Form 10-Q, and Current Reports on Form 8-K, filed with or furnished to the SEC.

If any of these risks or uncertainties materializes or if any of the assumptions underlying such forward-looking statements proves to be incorrect, then the developments and future events concerning Champion Homes set forth in this press release may differ materially from those expressed or implied by these forward-looking statements. You are cautioned not to place undue reliance on these statements, which speak only as of the date of this release. We anticipate that subsequent events and developments will cause our expectations and beliefs to change. Champion Homes assumes no obligation to update such forward-looking statements to reflect events or circumstances after the date of this document or to reflect the occurrence of unanticipated events, unless obligated to do so under the federal securities laws.

CHAMPION HOMES, INC.
CONDENSED CONSOLIDATED BALANCE SHEETS
(Unaudited, dollars and shares in thousands)

 

 

June 29, 2024

 

 

March 30, 2024

 

ASSETS

 

 

 

 

 

 

Current assets:

 

 

 

 

 

 

Cash and cash equivalents

 

$

548,933

 

 

$

495,063

 

Trade accounts receivable, net

 

 

72,706

 

 

 

64,632

 

Inventories, net

 

 

319,958

 

 

 

318,737

 

Other current assets

 

 

34,331

 

 

 

39,870

 

Total current assets

 

 

975,928

 

 

 

918,302

 

Long-term assets:

 

 

 

 

 

 

Property, plant, and equipment, net

 

 

293,390

 

 

 

290,930

 

Goodwill

 

 

357,973

 

 

 

357,973

 

Amortizable intangible assets, net

 

 

73,459

 

 

 

76,369

 

Deferred tax assets

 

 

27,645

 

 

 

26,878

 

Other noncurrent assets

 

 

258,735

 

 

 

252,889

 

Total assets

 

$

1,987,130

 

 

$

1,923,341

 

LIABILITIES AND STOCKHOLDERS' EQUITY

 

 

 

 

 

 

Current liabilities:

 

 

 

 

 

 

Floorplan payable

 

$

92,858

 

 

$

91,286

 

Accounts payable

 

 

61,448

 

 

 

50,820

 

Other current liabilities

 

 

264,388

 

 

 

247,495

 

Total current liabilities

 

 

418,694

 

 

 

389,601

 

Long-term liabilities:

 

 

 

 

 

 

Long-term debt

 

 

24,684

 

 

 

24,669

 

Deferred tax liabilities

 

 

7,060

 

 

 

6,905

 

Other liabilities

 

 

85,945

 

 

 

79,796

 

Total long-term liabilities

 

 

117,689

 

 

 

111,370

 

 

 

 

 

 

 

 

Stockholders' Equity:

 

 

 

 

 

 

Common stock

 

 

1,598

 

 

 

1,605

 

Additional paid-in capital

 

 

574,365

 

 

 

568,203

 

Retained earnings

 

 

889,837

 

 

 

866,485

 

Accumulated other comprehensive loss

 

 

(15,053

)

 

 

(13,923

)

Total stockholders' equity

 

 

1,450,747

 

 

 

1,422,370

 

Total liabilities and stockholders' equity

 

$

1,987,130

 

 

$

1,923,341

 

CHAMPION HOMES, INC.
CONDENSED CONSOLIDATED INCOME STATEMENTS
(Unaudited, dollars and shares in thousands, except per share amounts)

 

 

Three months ended

 

 

 

June 29, 2024

 

 

July 1, 2023

 

Net sales

 

$

627,779

 

 

$

464,769

 

Cost of sales

 

 

463,564

 

 

 

335,096

 

Gross profit

 

 

164,215

 

 

 

129,673

 

Selling, general, and administrative expenses

 

 

108,827

 

 

 

70,439

 

Operating income

 

 

55,388

 

 

 

59,234

 

Interest (income), net

 

 

(4,249

)

 

 

(9,301

)

Other (income)

 

 

(1,219

)

 

 

 

Income before income taxes

 

 

60,856

 

 

 

68,535

 

Income tax expense

 

 

13,719

 

 

 

17,266

 

Net income before equity in net loss of affiliates

 

 

47,137

 

 

 

51,269

 

Equity in net loss of affiliates

 

 

1,343

 

 

 

 

Net income

 

$

45,794

 

 

$

51,269

 

Net income per share:

 

 

 

 

 

 

Basic

 

$

0.79

 

 

$

0.90

 

Diluted

 

$

0.79

 

 

$

0.89

 

CHAMPION HOMES, INC.
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
(Unaudited, dollars in thousand)

 

 

Three months ended

 

 

 

June 29, 2024

 

 

July 1, 2023

 

 

 

 

 

Cash flows from operating activities

 

 

 

 

 

 

Net income

 

$

45,794

 

 

$

51,269

 

Adjustments to reconcile net income to net cash provided by operating activities:

 

 

 

 

 

 

Depreciation and amortization

 

 

10,612

 

 

 

7,592

 

Amortization of deferred financing fees

 

 

93

 

 

 

69

 

Equity-based compensation

 

 

6,090

 

 

 

5,428

 

Deferred taxes

 

 

(653

)

 

 

(997

)

Loss on disposal of property, plant, and equipment

 

 

43

 

 

 

1

 

Foreign currency transaction loss (gain)

 

 

212

 

 

 

(207

)

Equity in net loss of affiliates

 

 

1,343

 

 

 

 

Dividends from equity method investment

 

 

522

 

 

 

 

Change in fair value of contingent consideration

 

 

7,912

 

 

 

 

Change in assets and liabilities:

 

 

 

 

 

 

Accounts receivable

 

 

(8,088

)

 

 

16,676

 

Floor plan receivables

 

 

(10,603

)

 

 

 

Inventories

 

 

(1,375

)

 

 

6,173

 

Other assets

 

 

5,541

 

 

 

(6,974

)

Accounts payable

 

 

10,950

 

 

 

1,375

 

Accrued expenses and other liabilities

 

 

16,223

 

 

 

(5,548

)

Net cash provided by operating activities

 

 

84,616

 

 

 

74,857

 

Cash flows from investing activities

 

 

 

 

 

 

Additions to property, plant, and equipment

 

 

(10,712

)

 

 

(10,341

)

Investment in floor plan loans

 

 

 

 

 

(18,466

)

Proceeds from floor plan loans

 

 

1,606

 

 

 

3,184

 

Proceeds from disposal of property, plant, and equipment

 

 

24

 

 

 

8

 

Net cash used in provided by investing activities

 

 

(9,082

)

 

 

(25,615

)

Cash flows from financing activities

 

 

 

 

 

 

Changes in floor plan financing, net

 

 

1,573

 

 

 

 

Payments on long term debt

 

 

(1

)

 

 

 

Payments on repurchase of common stock

 

 

(20,000

)

 

 

 

Stock option exercises

 

 

75

 

 

 

 

Tax payments for equity-based compensation

 

 

(2,251

)

 

 

(961

)

Net cash used in financing activities

 

 

(20,604

)

 

 

(961

)

Effect of exchange rate changes on cash and cash equivalents

 

 

(1,060

)

 

 

1,983

 

Net increase in cash and cash equivalents

 

 

53,870

 

 

 

50,264

 

Cash and cash equivalents at beginning of period

 

 

495,063

 

 

 

747,453

 

Cash and cash equivalents at end of period

 

$

548,933

 

 

$

797,717

 

CHAMPION HOMES, INC.
RECONCILIATION OF NET INCOME TO ADJUSTED EBITDA
(Unaudited, dollars in thousand)

 

 

Three months ended

 

 

 

June 29, 2024

 

 

July 1, 2023

 

Reconciliation of Adjusted EBITDA:

 

 

 

 

 

 

Net income

 

$

45,794

 

 

$

51,269

 

Income tax expense

 

 

13,719

 

 

 

17,266

 

Interest (income), net

 

 

(4,249

)

 

 

(9,301

)

Depreciation and amortization

 

 

10,612

 

 

 

7,592

 

EBITDA

 

 

65,876

 

 

 

66,826

 

Equity in net loss of ECN

 

 

1,179

 

 

 

 

Change in fair value of contingent consideration

 

 

7,912

 

 

 

 

Adjusted EBITDA

 

$

74,967

 

 

$

66,826

 

CHAMPION HOMES, INC.
RECONCILIATION OF NET INCOME TO ADJUSTED NET INCOME AND ADJUSTED EARNINGS PER SHARE
(Unaudited, dollars and shares in thousands, except per share amounts)
(Certain amounts shown net of tax, as applicable)

 

 

Three months ended

 

 

 

June 29, 2024

 

 

July 1, 2023

 

 

 

 

 

 

 

 

Net income

 

$

45,794

 

 

$

51,269

 

Adjustments:

 

 

 

 

 

 

Equity in net loss of ECN

 

 

1,179

 

 

 

 

Change in fair value of contingent consideration

 

 

6,088

 

 

 

 

Adjusted net income attributable to the Company's common shareholders

 

$

53,061

 

 

$

51,269

 

Adjusted basic net income per share

 

$

0.92

 

 

$

0.90

 

Adjusted diluted net income per share

 

$

0.91

 

 

$

0.89

 

Average basic shares outstanding

 

 

57,865

 

 

 

57,183

 

Average diluted shares outstanding

 

 

58,335

 

 

 

57,658

 

 

Investor contact information:
Name: Kevin Doherty
Email: investorrelations@championhomes.com
Phone: (248) 614-8211

Source: Champion Homes, Inc.

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