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Investor Presentaiton

Non-GAAP Financial Information e x Year Ended March 31, $ in thousands, except per share information TTM Ended September 30, 2023 2022 2021 2020 2019 2023 2022 Net earnings Provision for income taxes $ 119,356 $ 43,618 105,600 41,284 $ 74,397 $ 69,082 $ 63,192 $ 135,059 $ 101,477 32,509 26,877 23,038 48,146 40,125 Depreciation and amortization [1] 13,709 14,646 13,951 14,156 11,824 17,353 13,645 Share based compensation 7,824 7,114 7,167 7,954 7,244 8,712 7,270 Acquisition and integration expense 271 1,676 1,813 Interest and financing costs [2] 2,897 928 521 294 3,299 1,379 Other (income) expense [3] Adjusted EBITDA Adjusted EBITDA margin 3,188 432 (571) (680) (6,696) (3,138) 6,249 $ 190,592 $ 9.2% 170,004 9.3% $ 128,245 8.2% $ 119,359 $ 7.5% 100,415 7.3% $ 209,431 9.2% $ 170,145 9.0% GAAP: Earnings before tax $ Share based compensation 162,974 7,824 $ 146,884 7,114 $ Acquisition and integration expense 106,906 7,167 271 $ 95,959 $ 86,230 $ 7,954 7,244 183,205 8,712 $ 141,602 7,270 1,676 1,813 Acquisition related amortization expense [4] 9,411 10,072 9,116 9,217 7,423 12,226 9,392 Other (income) expense [3] 3,188 432 (571) (680) (6,696) (3,138) 6,249 Non-GAAP: Earnings before taxes 183,397 164,502 122,889 114,126 96,014 201,005 164,513 GAAP: Provision for income taxes 43,618 41,284 32,509 26,877 23,038 48,146 40,125 Share based compensation 2,104 2,014 2,188 2,218 1,988 2,296 2,070 Acquisition and integration expense 78 490 522 Acquisition related amortization expense [4] 2,527 2,803 2,730 2,487 1,916 3,248 2,633 Other (income) expense [3] 950 120 (143) Tax benefit on restricted stock 267 317 (40) (200) 87 (1,702) (878) 1,806 672 318 165 Non-GAAP: Provision for income taxes 49,466 46,538 37,322 31,959 26,434 53,130 46,799 Non-GAAP: Net earnings $ 133,931 $ 117,964 $ 85,567 $ 82,167 $ 69,580 $ 147,875 $ 117,714 GAAP: Net earnings per common share - diluted $ 4.48 $ 3.93 $ 2.77 $ 2.57 $ 2.33 $ 5.06 $ 3.80 Share based compensation 0.21 0.20 0.19 0.22 0.18 0.24 0.19 Acquisition and integration expense 0.01 0.04 0.04 Acquisition related amortization expense [4] 0.26 0.26 0.24 0.25 0.19 0.33 0.25 Other (income) expense [3] Tax benefit on restricted stock Total non-GAAP adjustments - net of tax 0.08 0.01 (0.02) (0.02) (0.16) (0.08) 0.16 (0.01) (0.01) (0.02) (0.01) (0.01) 0.54 S 0.46 $ 0.42 $ 0.49 $ 0.23 $ 0.48 $ 0.59 Non-GAAP: Net earnings per common share - diluted [5] 000 5.02 $ 4.39 $ 3.19 $ 3.06 $ 2.56 $ 5.54 $ 4.39 [1] Amount excludes depreciation related to the financing segment. [2] Amount excludes interest on notes payable from our financing segment. [3] Other income, interest income, and foreign currency transaction gains and losses. [4] Amount consists of amortization of intangible assets from acquired businesses. [5] Per share information has been retroactively adjusted to reflect the two-for-one stock split on December 13, 2021 © 2023 ePlus inc. Confidential and Proprietary. 000000 . • 1000000 •
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