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Investor Presentaiton

Financial Performance - P&L STATUTORY NORMALISED¹ STATUTORY CHANGE FY21 NORMALISED Revenue and income FY21 ($'000) FY21 ($'000) FY20 ($'000) Transaction value 25,453,507 25,453,507 20,131,045 26.4% Payments revenue and income 229,221 230,204 202,826 13.5% Banking income 3,222 3,222 1,818 77.2% Other revenue and income 6,079 6,079 6,031 0.8% > Total revenue 238,522 239,505 210,675 13.7% Payments direct expenses Interest expenses on deposits (118,694) (379) (119,392) (116,684) 2.3% TO FY20 STATUTORY % $4.5 million - JobKeeper ensured no team retrenchments + assisted support to merchants (FY20: $3.9 million) Operating leverage continuing to build Total operating expenses 17.9% vs gross profit ↑28.1% Employee benefits expense ↑11.4% reflecting: > net increase in headcount and full-year impact of prior year increases (FY21: 533 vs FY20:476) 4.4% annualised average salary increase from January 2021 Administrative expenses 3.1% reflecting: > (379) Total direct expenses (119,073) (119,771) (516) (117,200) 26.6% reduced travel, training and office expenses > 2.2% Gross profit 119,449 119,734 93,475 28.1% Operating expenses: Employee benefits expense (excl. share-based payments) (76,174) (75,365) (67,662) 11.4% > Administrative expenses. (22,903) (16,077) (16,598) 3.1% Contractor and consulting expenses (7,192) (7,192) (5,913) 21.6% > Marketing expenses (5,419) (5,419) (5,716) 5.2% > Lending and non-lending losses (10,863) (1,515) (1,958) offset by increased licencing costs, recruitment costs and growth related expenses Contractor and consulting expenses 121.6% reflect fluid use of contractors to maintain delivery capacity Marketing expenses 5.2%: targeted marketing activity providing increased brand awareness > growth in merchant acquisition of 11.1% Lending and non-lending losses 22.6% to $1.5 million reflecting: $0.7 million in lending losses (FY20: $1.1 million) - 2.1% loss to loan origination ratio $0.8 million in non-lending losses (FY20: $0.9 million) 22.6% Total operating expenses (122,551) (105,568) (97,847) 7.9% EBITDA EBITDA¹ (3,102) 14,166 (4,372) 424.0% Share based payments expense (9,342) (8,779) (10,896) 19.4% IPO costs (331) (9,730) > > Share of loss from associates (1,119) (1,119) Net interest expense (517) (517) Depreciation and Amortisation (15,364) (15,364) (535) (12,524) 3.4% Operating leverage significantly increased in FY21 despite COVID-19 and terminal incident Improvement in EBITDA: positive FY21 - $14.2 million at an EBITDA margin to gross profit of 11.8% loss FY20 - $4.4 million Positive operating expense to gross profit margin outcome - 88.2% (FY20: 104.7%) Driven predominantly by growth in transaction value of $5.4 billion 22.7% Bendigo Bank partner share 698 Share-based payments expense Loss before tax (29,775) (10,915) (38,057) 71.3% 19.4% includes $0.6 million in one-time grant of LEPRS partially expensed in FY21 (FY20: $2.4 million) Net loss before tax 1 Refer to page 29 for a reconciliation of normalised results to statutory results. Tyro uses EBITDA as a non-IFRS measure of business performance, which excludes the non-cash impact of share-based payments expense, share of loss from associates, expenses associated with the terminal connectivity issue and the IPO and other significant one-off costs. Normalised net loss before tax $10.9 million (FY20: $25.9 million) - Refer to Attachment 1 on page 29 Statutory net loss before tax $29.8 million (FY20: $38.1 million) 22
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