FY 2023 Second Quarter Earnings Call slide image

FY 2023 Second Quarter Earnings Call

Cash flow Free Cash Flow (in $ millions) Q2 FY23 YTD Q2 FY22 YTD Adjusted-EBITDA (Excl. Equity income) $ 203 $ 388 $ 142 $ 254 Dividend Restructuring Net Customer Tooling 1 $ 13 1 (10) (40) (13) (37) (23) (37) (23) (21) Trade Working Capital (Net AR/AP + Inventory) (14) 32 (24) 51 Accrued Compensation 38 10 14 14 (47) Interest Paid (64) (88) (70) (111) Taxes Paid (29) (49) (30) (38) Non-income Related Taxes (VAT) 27 8 17 53 Commercial Settlements 45 28 10 (44) Capitalized Engineering Prepaids Other Operating Cash flow (9) (34) 2 (1) (25) (23) (38) (36) (1) (25) ՄՌ $ 126 $ 170 $ 29 $ 15 (1) CapEx (56) (117) (57) (117) Free Cash flow $ 70 70 $ 53 $ (28) $ (102) 1 - CapEx by segment for the quarter: Americas $26M, EMEA $19M, Asia $11M FY2023 Second Quarter Earnings Call Adient PUBLIC ADIENT → Key drivers impacting FY23 FCF YTD: (+) Higher consolidated y-o-y earnings (driven by improved volumes and incrementally improving production environment) (+) Timing and level of commercial settlements (+) Lower level of total debt resulting in lower YTD interest paid (+) Lower level of accrued compensation driven by timing of payments and certain insurance related expenses (-) Typical month-to-month working capital movements (-) Timing of VAT deferred payments and refunds (-) Timing of tooling recoveries (-) Engineering in support of launch activities Memo: At Mar. 31, 2023, ~$206M of factored receivables (vs. ~$269M at Sep. 30, 2022). Adient uses various global factoring programs as a low-cost source of liquidity. May 3, 2023 15
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