CVG Reports Fourth Quarter and Full Year 2023 Results

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Fourth quarter sales of $223 million, record annual sales of $995 million 
Full year adjusted EBITDA margins increased by 140 bps to 6.8% 
Provides outlook and guidance for full year 2024

NEW ALBANY, Ohio, March 04, 2024 (GLOBE NEWSWIRE) — CVG (NASDAQ:CVGI), a diversified industrial products and services company, today announced financial results for its fourth quarter and full year ended December 31, 2023.

Fourth Quarter 2023 Highlights (Compared with prior-year period, where comparisons are noted)

Revenue of $223.1 million, down 5.0% due primarily to the impacts of a strike-related labor stoppage at a customer facility and reduced demand across Vehicle Solutions, Industrial Automation and Aftermarket segments; however, Electrical Systems segment continues to show strong growth with 19.4% increased revenue.
Operating income of $5.0 million, up $9.0 million; adjusted operating income of $6.6 million, down $1.8 million. Lower adjusted operating income was driven primarily by lower volumes and increased SG&A.
Net income of $23.3 million, or $0.70 per diluted share, compared to net loss of $32.0, or $(0.98) per diluted share; adjusted net income of $2.9 million, or $0.09 per diluted share, versus $1.4 million, or $0.04 per diluted share.
Adjusted EBITDA of $10.3 million, down $2.9 million, with an adjusted EBITDA margin of 4.6%, down from 5.7%.

Full Year 2023 Highlights (Compared with prior-year period, where comparisons are noted)

Revenue of $994.7 million, driven by pricing and the contribution of new business wins in Electrical Systems, offset by lower sales volume in Industrial Automation, Vehicle Solutions, and Aftermarket segments.
New business wins in excess of $150 million when fully ramped; these wins were concentrated in our Electrical Systems segment.
Operating income of $48.1 million, up $27.9 million, and adjusted operating income of $51.1 million, up $14.5 million. The increase in operating income was due to improved pricing and business mix.
Full-year 2023 debt paydown was $10.9 million, and net debt declined to $103.7 million; leverage ratio declined to 1.5x from 2.2x.

James Ray, President and Chief Executive Officer, said, “We are pleased with our 2023 results as CVG continued winning new business, particularly in Electrical Systems, and made progress on the Company’s transformation plan, driving record annual sales and improved profitability for the year. As we look to fiscal 2024, we are focused on enhancing operational efficiency and quality standards, growing our Electrical Systems segment to be our largest business, as well as facilitating cross-functional collaboration among our various business segments to strengthen our core Vehicle Solutions business and cultivating stronger customer relationships.”

Mr. Ray concluded, “As the new CEO, I am grateful for the hard work of our talented global teams that help drive improvements in our business every day, and I am looking forward to a strong fiscal 2024.”

Andy Cheung, Chief Financial Officer, added, “We delivered another year of record revenue driven by continued price realization and new business wins, despite softer fourth quarter revenues which were impacted by, among other things, a UAW labor strike at one customer facility. Our strong performance resulted in free cash flow of $19 million in 2023, which has helped us further pay down debt and reduce our net leverage to 1.5x. During the quarter, we initiated several restructuring actions to better align our resources with investments in growth product lines, which we expect will further enhance profitability across our underlying core businesses. Despite industry forecasts for a lower Class 8 truck build in 2024, we expect our financial performance in 2024 to be more resilient as we continue our diversification strategy reflecting primarily the success in growing our Electrical Systems business.”

Financial Results
(amounts in millions except per share data and percentages)

 
Fourth Quarter
 
 

 
 
2023
 
 
 
2022
 
 
Change

Revenues
$
223.1
 
 
$
234.9
 
 
(5.0)%

Gross profit
$
26.2
 
 
$
12.4
 
 
111.3
%

Gross margin
 
11.7
%
 
 
5.3
%
 
 

Adjusted gross profit1
$
26.0
 
 
$
23.9
 
 
8.8
%

Adjusted gross margin1
 
11.7
%
 
 
10.2
%
 
 

Operating income (loss)
$
5.0
 
 
$
(4.0
)
 
NM2

Operating margin
 
2.2
%
 
(1.7)%
 
 

Adjusted operating income1
$
6.6
 
 
$
8.4
 
 
(21.4)%

Adjusted operating margin1
 
2.9
%
 
 
3.6
%
 
 

Net income (loss)
$
23.3
 
 
$
(32.0
)
 
NM2

Adjusted net income (loss)1
$
2.9
 
 
$
1.4
 
 
107.1
%

Earnings (loss) per share, diluted
$
0.70
 
 
$
(0.98
)
 
NM2

Adjusted earnings (loss) per share, diluted1
$
0.09
 
 
$
0.04
 
 
125.0
%

Adjusted EBITDA1
$
10.3
 
 
$
13.3
 
 
(22.6)%

Adjusted EBITDA margin1
 
4.6
%
 
 
5.7
%
 
 

1See Appendix A for GAAP to Non-GAAP reconciliation
 
 

2Not meaningful
 
 

Consolidated Results

Fourth Quarter 2023 Results

Fourth quarter 2023 revenues were $223.1 million compared to $234.9 million in the prior year period, a decline of 5.0%. The decrease in revenues is due primarily to the impact of a strike at a customer facility, previous year benefit from a post-COVID backlog in Asia-Pacific, and reduced demand in Vehicle Solutions, Aftermarket, and Industrial Automation segments, which more than offset an increase in Electrical Systems revenue. Foreign currency translation favorably impacted fourth quarter 2023 revenues by $1.8 million, or by 0.7%.
Operating income for the fourth quarter 2023 was $5.0 million compared to operating loss of $4.0 million in the prior year period. Foreign currency translation also favorably impacted fourth quarter 2023 operating income by $0.7 million. Excluding special costs, the fourth quarter of 2023 adjusted operating income was $6.6 million, down 21.4%. The decline in adjusted operating income was driven primarily by lower volumes, strike impact, and higher SG&A.
Interest expense was $2.4 million and $2.9 million for the fourth quarter ended December 31, 2023 and 2022, respectively. The decrease in interest expense was due to lower average debt balances, partially offset by higher interest rates on variable debt.
Net income was $23.3 million, or $0.70 per diluted share, for the fourth quarter 2023 compared to net loss of $32.0 million, or $(0.98) per diluted share, in the prior year period.

At December 31, 2023, the Company had no outstanding borrowings on its revolving credit facility, $37.8 million of cash and $160.1 million availability from revolving credit facilities, resulting in total liquidity of $197.9 million.

Segment Results

Fourth Quarter 2023 Results (Compared with prior-year period, where comparisons are noted)

Vehicle Solutions Segment

Revenues were $128.4 million, a decrease of 10.1% primarily resulting from lower volumes and the impact of a strike at a customer facility during the quarter.
Operating income for the fourth quarter 2023 was $3.6 million, a decrease of 1.8%. Excluding special costs, the fourth quarter of 2023 adjusted operating income was $4.0 million, a decrease of 3.9%, as compared to the fourth quarter 2022, primarily due to the impact of lower sales volumes partially offset by pricing improvement and cost controls.

Electrical Systems Segment

Revenues were $56.2 million, an increase of 19.4%, primarily resulting from increased pricing and sales volume.
Operating income was $6.7 million, an increase of 25.0% primarily attributable to pricing and volume leverage.

Aftermarket and Accessories Segment

Revenues were $31.4 million, a decrease of 8.1%, primarily resulting from decreased sales volume.
Operating income was $3.4 million, an increase of 7.3%. Excluding special costs, the fourth quarter of 2023 adjusted operating income decreased 6.4%, as compared to the fourth quarter 2022, primarily due to the lower sales volume, partially offset by increased pricing.   

Industrial Automation Segment

Revenues were $7.1 million, a decrease of 35.0%, due to lower sales volume from decreased customer demand.
Operating income was $0.9 million, compared to operating loss of $11.9 million in the prior year. Fourth quarter of 2023 adjusted operating income increased to $0.3 million, compared to an adjusted operating loss of $0.5 million in the fourth quarter 2022, primarily due to cost controls.

Outlook

CVG is providing the following outlook for the full year 2024:

Metric
2024 Outlook ($ millions)

Net Sales
$915 – $1,015

Adjusted EBITDA
$60 – $73

This outlook reflects, among others, current industry forecasts for North American Class 8 truck builds. According to ACT Research, 2024 North American Class 8 truck production levels are expected to be at 285,000 units. The 2023 actual Class 8 truck builds according to the ACT Research was 340,140 units.

We expect to benefit from growth in Electrical Systems, partially offsetting the projected 16% decline in Class 8 truck builds.

GAAP to Non-GAAP Reconciliation

A reconciliation of GAAP to non-GAAP financial measures referenced in this release is included as Appendix A to this release.

Conference Call

A conference call to discuss this press release is scheduled for Tuesday, March 5, 2024, at 10:00 a.m. ET. Management intends to reference the Q4 2023 Earnings Call Presentation posted on our website during the conference call. To participate, dial (888) 259-6580 using conference code 88986985. International participants dial (416) 764-8624 using conference code 88986985.

This call is being webcast and can be accessed through the “Investors” section of CVG’s website at www.cvgrp.com, where it will be archived for one year.

A telephonic replay of the conference call will be available for a period of two weeks following the call. To access the replay, dial (877) 674-7070 using access code 986985 and international callers can dial (416) 764-8692 using access code 986985.

Company Contact

Andy Cheung
Chief Financial Officer
CVG
IR@cvgrp.com 

Investor Relations Contact

Ross Collins or Stephen Poe
Alpha IR Group
CVGI@alpha-ir.com 

About CVG

At CVG we deliver real solutions to complex design, engineering and manufacturing problems while creating positive change for our customers, industries, and communities we serve. Information about the Company and its products is available on the internet at www.cvgrp.com.

Forward-Looking Statements

This press release contains forward-looking statements that are subject to risks and uncertainties. These statements often include words such as “believe”, “anticipate”, “plan”, “expect”, “intend”, “will”, “should”, “could”, “would”, “project”, “continue”, “likely”, and similar expressions. In particular, this press release may contain forward-looking statements about the Company’s expectations for future periods with respect to its plans to improve financial results, the future of the Company’s end markets, global supply chain constraints, changes in the Class 8 and Class 5-7 North America truck build rates, performance of the global construction equipment business, the Company’s prospects in the wire harness, industrial automation and electric vehicle markets, the Company’s initiatives to address customer needs, organic growth, the Company’s strategic plans and plans to focus on certain segments, competition faced by the Company, volatility in and disruption to the global economic environment, including inflation and labor shortages and the Company’s financial position or other financial information. These statements are based on certain assumptions that the Company has made in light of its experience as well as its perspective on historical trends, current conditions, expected future developments and other factors it believes are appropriate under the circumstances. Actual results may differ materially from the anticipated results because of certain risks and uncertainties, including those included in the Company’s filings with the SEC. There can be no assurance that statements made in this press release relating to future events will be achieved. The Company undertakes no obligation to update or revise forward-looking statements to reflect changed assumptions, the occurrence of unanticipated events or changes to future operating results over time. All subsequent written and oral forward-looking statements attributable to the Company or persons acting on behalf of the Company are expressly qualified in their entirety by such cautionary statements.

COMMERCIAL VEHICLE GROUP, INC. AND SUBSIDIARIES

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS

Three and Twelve Months Ended December 31, 2023 and 2022

(Unaudited)

(Amounts in thousands, except per share amounts)

 

 
Three Months Ended
 
Twelve Months Ended

 
 
2023
 
 
 
2022
 
 
 
2023
 
 
 
2022
 

Revenues
$
223,089
 
 
$
234,918
 
 
$
994,679
 
 
$
981,553
 

Cost of revenues
 
196,900
 
 
 
222,517
 
 
 
860,956
 
 
 
895,048
 

Gross profit
 
26,189
 
 
 
12,401
 
 
 
133,723
 
 
 
86,505
 

Selling, general and administrative expenses
 
21,165
 
 
 
16,406
 
 
 
85,663
 
 
 
66,361
 

Operating income
 
5,024
 
 
 
(4,005
)
 
 
48,060
 
 
 
20,144
 

Other (income) expense
 
707
 
 
 
7,665
 
 
 
1,195
 
 
 
10,463
 

Interest expense
 
2,383
 
 
 
2,935
 
 
 
10,691
 
 
 
9,827
 

Loss on extinguishment of debt
 

 
 
 

 
 
 

 
 
 
921
 

Income (loss) before provision for income taxes
 
1,934
 
 
 
(14,605
)
 
 
36,174
 
 
 
(1,067
)

Provision (benefit) for income taxes
 
(21,347
)
 
 
17,384
 
 
 
(13,237
)
 
 
20,904
 

Net income (loss)
$
23,281
 
 
$
(31,989
)
 
$
49,411
 
 
$
(21,971
)

Earnings (loss) per common share
 
 
 
 
 
 
 

Basic
$
0.70
 
 
$
(0.98
)
 
$
1.50
 
 
$
(0.68
)

Diluted
$
0.70
 
 
$
(0.98
)
 
$
1.47
 
 
$
(0.68
)

Weighted average shares outstanding
 
 
 
 
 
 
 

Basic
 
33,132
 
 
 
32,567
 
 
 
33,040
 
 
 
32,334
 

Diluted
 
33,443
 
 
 
32,567
 
 
 
33,581
 
 
 
32,334
 

COMMERCIAL VEHICLE GROUP, INC. AND SUBSIDIARIES

CONDENSED CONSOLIDATED BALANCE SHEETS

December 31, 2023 and 2022

(Unaudited)

(Amounts in thousands, except per share amounts)

 

ASSETS
 
2023
 
 
 
2022
 

Current Assets:
 
 
 

Cash
$
37,848
 
 
$
31,825
 

Accounts receivable, net
 
133,949
 
 
 
152,626
 

Inventories
 
128,082
 
 
 
142,542
 

Other current assets
 
27,863
 
 
 
12,582
 

Total current assets
 
327,742
 
 
 
339,575
 

Property, plant and equipment, net
 
73,468
 
 
 
67,805
 

Operating lease right-of-use asset, net
 
31,165
 
 
 
26,372
 

Intangible assets, net
 
11,222
 
 
 
14,620
 

Deferred income taxes, net
 
33,568
 
 
 
12,275
 

Other assets
 
6,049
 
 
 
9,621
 

TOTAL ASSETS
$
483,214
 
 
$
470,268
 

LIABILITIES AND STOCKHOLDERS’ EQUITY
 
 
 

Current Liabilities:
 
 
 

Accounts payable
$
77,314
 
 
$
122,091
 

Current operating lease liabilities
 
7,502
 
 
 
7,421
 

Accrued liabilities and other
 
45,060
 
 
 
35,388
 

Current portion of long-term debt
 
15,313
 
 
 
10,938
 

Total current liabilities
 
145,189
 
 
 
175,838
 

Long-term debt
 
126,201
 
 
 
141,499
 

Long-term operating lease liabilities
 
24,417
 
 
 
19,422
 

Pension and other post-retirement liabilities
 
9,196
 
 
 
8,428
 

Other long-term liabilities
 
5,279
 
 
 
5,041
 

Total liabilities
 
310,282
 
 
 
350,228
 

 
 
 
 

Stockholders’ equity:
 
 
 

Preferred stock
 

 
 
 

 

Common stock
 
333
 
 
 
328
 

Treasury stock, at cost
 
(16,150
)
 
 
(14,514
)

Additional paid-in capital
 
265,217
 
 
 
261,371
 

Retained deficit
 
(46,184
)
 
 
(95,595
)

Accumulated other comprehensive loss
 
(30,284
)
 
 
(31,550
)

Total stockholders’ equity
 
172,932
 
 
 
120,040
 

TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY
$