LGI Homes, Inc. Reports Fourth Quarter and Full Year 2023 Results and Issues Guidance for 2024

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THE WOODLANDS, Texas, Feb. 20, 2024 (GLOBE NEWSWIRE) — LGI Homes, Inc. (NASDAQ:LGIH) today announced financial results for the fourth quarter and year ended December 31, 2023.

“We delivered a strong performance in the fourth quarter and successfully achieved all of our guidance targets for 2023,” said Eric Lipar, Chairman and Chief Executive Officer of LGI Homes. “At the same time, we laid the foundation for profitable growth for years to come.

“Our strong execution in the fourth quarter resulted in full year closings of 6,729 homes and revenue of $2.4 billion. We believe these results make us one of just a few homebuilders to have delivered growth in both of these metrics in 2023. We made considerable progress in growing our community count and ended the year with 117 active communities, an increase of 18.2%. Our full year gross margin was 23.0% and our adjusted gross margin was 24.7%, both in line with our guidance and at the high end or above the guidance we provided at the beginning of 2023.

“Our priorities this year are reflected in our full year 2024 guidance and include increasing community count, growing closings and revenue, and further improving profitability. While inflation has moderated, current levels may prove to be more stubborn than previously expected, making the outlook for interest rates and the broader economy impossible to determine with certainty. Therefore, our focus remains on increasing leads through targeted marketing, controlling costs, efficiently building affordable, move-in ready homes at a disciplined pace, maintaining our strong balance sheet, and identifying opportunities to enhance our long-term growth and profitability.”

Mr. Lipar concluded, “Our success navigating last year’s headwinds and delivering profitable results demonstrates the effectiveness of our systems and people and gives us confidence as we head into 2024. We thank our employees for their commitment and enthusiasm, and we look forward to all that we will accomplish together this year.”

Fourth Quarter 2023 Highlights (comparisons to fourth quarter 2022)

Home sales revenues increased 24.6% to $608.4 million
Homes closed increased 21.4% to 1,758 homes
Average sales price per home closed increased 2.6% to $346,083
Gross margin as a percentage of home sales revenues increased 270 basis points to 23.4%
Adjusted gross margin (non-GAAP) as a percentage of home sales revenues increased 300 basis points to 25.1%
Net income before income taxes increased 46.3% to $68.5 million
Net income increased 52.7% to $52.1 million, or $2.21 basic EPS and $2.19 diluted EPS

Full Year 2023 Highlights (comparisons to full year 2022)

Home sales revenues increased 2.3% to $2.4 billion
Homes closed increased 1.6% to 6,729 homes
Average sales price per home closed increased 0.7% to $350,510
Gross margin as a percentage of home sales revenues decreased 510 basis points to 23.0%
Adjusted gross margin (non-GAAP) as a percentage of home sales revenues decreased 450 basis points to 24.7%
Net income before income taxes decreased 37.4% to $261.8 million
Net income decreased 39.0% to $199.2 million, or $8.48 basic EPS and $8.42 diluted EPS
Active selling communities at December 31, 2023 increased 18.2% to 117
Owned lots of 55,331 and controlled lots of 15,750, resulting in total owned and controlled lots of 71,081 at December 31, 2023
Ending backlog at December 31, 2023 of 590 homes
Ending backlog value at December 31, 2023 of $224.9 million

Please see “Non-GAAP Measures” for a reconciliation of Adjusted Gross Margin (a non-GAAP measure) to Gross Margin, the most directly comparable GAAP measure.

Balance Sheet

Net debt to capitalization of 39.3% at December 31, 2023
Total liquidity of $403.8 million at December 31, 2023, including cash and cash equivalents of $49.0 million and $354.8 million of availability under the Company’s revolving credit facility

Full Year 2024 Outlook

Subject to the caveats in the Forward-Looking Statements section of this press release and the assumptions noted below, the Company is providing the following guidance for the full year 2024. The Company expects:

Home closings between 7,000 and 8,000
Active selling communities at the end of 2024 of approximately 150
Average sales price per home closed between $350,000 and $360,000
Gross margin as a percentage of home sales revenues between 23.1% and 24.1%
Adjusted gross margin (non-GAAP) as a percentage of home sales revenues between 25.0% and 26.0% with capitalized interest accounting for substantially all the difference between gross margin and adjusted gross margin
SG&A as a percentage of home sales revenues between 12.5% and 13.5%
Effective tax rate between 24.0% and 25.0%

This outlook assumes that general economic conditions, including input costs, materials, product and labor availability, interest rates and mortgage availability, in the remainder of 2024 are similar to those experienced to date in 2024 and that the average sales price per home closed, construction costs, availability of land and land development costs in the remainder of 2024 are consistent with the Company’s recent experience. In addition, this outlook assumes that governmental regulations relating to land development and home construction are similar to those currently in place.

Earnings Conference Call

The Company will host a conference call via live webcast for investors and other interested parties beginning at 12:30 p.m. Eastern Time on Tuesday, February 20, 2024 (the “Earnings Call”).

Participants may access the live webcast by visiting the Investor Relations section of the Company’s website at www.lgihomes.com.

An archive of the Earnings Call webcast will be available for replay on the Company’s website for one year from the date of the Earnings Call.

About LGI Homes, Inc.

Headquartered in The Woodlands, Texas, LGI Homes, Inc. is a pioneer in the homebuilding industry, successfully applying an innovative and systematic approach to the design, construction and sale of homes across 36 markets in 21 states. As one of America’s fastest growing companies, LGI Homes has closed over 65,000 homes since its founding in 2003 and has delivered profitable financial results every year. Nationally recognized for its quality construction and exceptional customer service, LGI Homes was named to Newsweek’s list of the World’s Most Trustworthy Companies. LGI Homes’ commitment to excellence extends to its more than 1,000 employees, earning the Company numerous workplace awards at the local, state and national level, including the Top Workplaces USA 2023 Award. For more information about LGI Homes and its unique operating model focused on making the dream of homeownership a reality for families across the nation, please visit the Company’s website at www.lgihomes.com.

Forward-Looking Statements

Any statements made in this press release or on the Earnings Call that are not statements of historical fact, including statements about the Company’s beliefs and expectations, are forward-looking statements within the meaning of the federal securities laws, and should be evaluated as such. Forward-looking statements include information concerning projected 2024 home closings, active selling communities, average sales price per home closed, gross margin as a percentage of home sales revenues, adjusted gross margin as a percentage of homes sales revenues, SG&A as a percentage of home sales revenues and effective tax rate, as well as market conditions and possible or assumed future results of operations, including descriptions of the Company’s business plan and strategies. These forward-looking statements can be identified by the use of forward-looking terminology, including the terms “anticipate,” “believe,” “continue,” “could,” “estimate,” “expect,” “forecast,” “goal,” “intend,” “may,” “objective,” “plan,” “potential,” “predict,” “projection,” “should,” “will” or, in each case, their negative, or other variations or comparable terminology. For more information concerning factors that could cause actual results to differ materially from those contained in the forward-looking statements please refer to the “Risk Factors” section in the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2022, including the “Cautionary Statement about Forward-Looking Statements” subsection within the “Risk Factors” section, the “Risk Factors” and “Cautionary Statement about Forward-Looking Statements” sections in the Company’s Quarterly Reports on Form 10-Q for the quarters ended March 31, 2023, June 30, 2023 and September 30, 2023 and subsequent filings by the Company with the Securities and Exchange Commission (“SEC”), including the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2023 when it is filed with the SEC. The Company bases these forward-looking statements or projections on its current expectations, plans and assumptions that it has made in light of its experience in the industry, as well as its perceptions of historical trends, current conditions, expected future developments and other factors it believes are appropriate under the circumstances and at such time. As you read and consider this press release or listen to the Earnings Call, you should understand that these statements are not guarantees of future performance or results. The forward-looking statements and projections are subject to and involve risks, uncertainties and assumptions and you should not place undue reliance on these forward-looking statements or projections. Although the Company believes that these forward-looking statements and projections are based on reasonable assumptions at the time they are made, you should be aware that many factors could affect the Company’s actual results to differ materially from those expressed in the forward-looking statements and projections. The Company undertakes no obligation to update or revise any forward-looking statements, whether as a result of new information, future events or otherwise. If the Company does update one or more forward-looking statements, there should be no inference that it will make additional updates with respect to those or other forward-looking statements.

LGI HOMES, INC.
CONSOLIDATED BALANCE SHEETS
(Unaudited)
(In thousands, except share and per share data)

 
 
December 31,

 
 
 
2023
 
 
 
2022
 

ASSETS
 
 
 
 

Cash and cash equivalents
 
$
48,978
 
 
$
31,998
 

Accounts receivable
 
 
41,319
 
 
 
25,143
 

Real estate inventory
 
 
3,107,648
 
 
 
2,898,296
 

Pre-acquisition costs and deposits
 
 
30,354
 
 
 
25,031
 

Property and equipment, net
 
 
45,522
 
 
 
32,997
 

Other assets
 
 
113,849
 
 
 
93,159
 

Deferred tax assets, net
 
 
8,163
 
 
 
6,186
 

Goodwill
 
 
12,018
 
 
 
12,018
 

     Total assets
 
$
3,407,851
 
 
$
3,124,828
 

 
 
 
 
 

LIABILITIES AND EQUITY
 
 
 
 

Accounts payable
 
$
31,616
 
 
$
25,287
 

Accrued expenses and other liabilities
 
 
271,872
 
 
 
340,128
 

Notes payable
 
 
1,248,332
 
 
 
1,117,001
 

     Total liabilities
 
 
1,551,820
 
 
 
1,482,416
 

 
 
 
 
 

COMMITMENTS AND CONTINGENCIES
 
 
 
 

EQUITY
 
 
 
 

Common stock, par value $0.01, 250,000,000 shares authorized, 27,521,120
shares issued and 23,581,648 shares outstanding as of December 31, 2023 and
27,245,278 shares issued and 23,305,806 shares outstanding as of December 31, 2022
 
 
275
 
 
 
272
 

Additional paid-in capital
 
 
321,062
 
 
 
306,673
 

Retained earnings
 
 
1,889,716
 
 
 
1,690,489
 

Treasury stock, at cost, 3,939,472 shares as of December 31, 2023 and December 31, 2022
 
 
(355,022
)
 
 
(355,022
)

     Total equity
 
 
1,856,031
 
 
 
1,642,412
 

     Total liabilities and equity
 
$
3,407,851
 
 
$
3,124,828
 


LGI HOMES, INC.
CONSOLIDATED STATEMENTS OF OPERATIONS
(Unaudited)
(In thousands, except share and per share data)

 
 
Three Months Ended December 31,
 
Year Ended December 31,

 
 
 
2023
 
 
 
2022
 
 
 
2023
 
 
 
2022
 

 
 
 
 
 
 
 
 
 

Home sales revenues
 
$
608,414
 
 
$
488,262
 
 
$
2,358,580
 
 
$
2,304,455
 

 
 
 
 
 
 
 
 
 

Cost of sales
 
 
465,785
 
 
 
387,227
 

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