Full Year Results Investor Presentation 2023 slide image

Full Year Results Investor Presentation 2023

GROSS MARGIN PERFORMANCE Group gross profit was largely consistent with the prior year (FY 23: $144.0m, FY 22: $146.8m). Overall performance fell short of expectations due to lower than forecast Advanced Nutrition margin and significant cost pressures due to operational stability challenges and inflation. Ingredients 5% decrease in gross profit performance (FY 23: $54.6m, FY 22: $57.5m) driven by: Reduction in sales volumes due to 38% higher Advanced Nutrition base powder production displacing ingredient powders production. Gross margin on a per MT basis increased 16% (FY 23: $501/MT, FY 22: $434/MT). This is due to excellent alignment to the SMP/AMF lead bucket which prevailed for most of the year. Advanced Nutrition Decrease in gross margin of 23% (FY 23: $57.0m, FY 22: $73.8m) driven by: Lower sales volumes of infant formula, the impact of which was offset by higher production of infant base powders driving higher recoveries of overheads. Gross margin per MT decreased 19% (FY 23: $1,782/ MT, FY 22: $2,203/MT). This is due to: Lag pricing mechanisms which are unfavourable in periods of high inflation. Higher write-downs of inventories and other financial impacts due to operational stability challenges which cannot be passed onto the customers. Consumer Gross profit increase of $7.6m (FY 23: $29.0m, FY 22: $21.3m) driven by: • Benefit from large pricing lag and lower manufacturing overhead costs. No further sales of high-cost cheeses manufactured at Temuka, the closure of which reduced operational costs. Dairyworks cool store commissioned in FY 22 also contributed to savings in storage and handling costs. Foodservice Gross profit loss of ($0.2m) as initial sales made into China. Margin attainment is expected to improve as volumes increase. Current year margin has been impacted by write-offs during initial product runs. Other margin $3.7m difference between Group gross profit of $144.0m and business unit gross profit of $140.4m relates primarily to the impact of raw milk and cream sales, Synlait farms, and other recoveries. PAGE 8 Gross profit ($ millions) Total* Ingredients Advanced Consumer*** Foodservice Nutrition** FY 21 70.0 14.5 45.0 10.5 FY 22 152.6 57.5 73.8 21.3 FY 23 140.4 54.6 57.0 29.0 (0.2) Gross profit ($/MT) Total* Ingredients FY 21 320 FY 22 676 FY 23 707 115 434 501 Advanced Nutrition** 1,310 2,203 1,782 Consumer*** Foodservice 179 357 508 (313) * Excludes amounts not attributable to business units ** Restated to exclude costs relating to raw milk and cream sales *** Dairyworks FY 23 gross profit was $26.1m (FY 22: $22.8m) and gross profit per MT was $1,053/MT (FY 22: $818/MT) FULL YEAR RESULTS INVESTOR PRESENTATION 2023
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