Full Year Results Investor Presentation 2023 slide image

Full Year Results Investor Presentation 2023

CASH FLOW AND NET DEBT Net debt ended 21% ($71.6m) higher than FY 22 due to lower operating cash flows, significantly higher interest costs, and Advanced Nutrition base powder build. Operating cash flows Operating cash flows decreased by $193.9m (FY 23: $39.0m, FY 22: $232.9m) driven by: Significant increases in employee and other operating costs due to high inflation and significant costs due to ERP and operational stability challenges. $70m increase in inventory levels due to higher Advanced Nutrition base powder manufacture and higher raw materials balances due to higher landed costs and change in product mix. Less sales of carryover inventory compared to FY 22 - a year where revenues benefited from higher-than- normal inventory levels at the end of FY 21. Capital expenditure CAPEX down 32% (FY 23: $65.1m, FY 22: $96.3m) driven by: Substantial completion of Pokeno processing upgrade project which has enabled commencement of production for new portfolio of Advanced Nutrition products. Completion of our ERP implementation and SAMR registration projects. Capital spend has wound down and is expected to comprise substantially of routine maintenance capital expenditure moving forward, with an expectation of less than $30m of spend in FY 24. Financing costs Higher interest costs adversely impacted net debt by $44.0m. This is up by $17.9m on FY 22 due to: Significant increases in interest rates (impact of $12.6m). The effective interest rate in FY 23 was 5.5% (FY 22: 3.3%). Higher debt load during the first nine months of the year due to ERP challenges. Total interest attributed to this was $4.5m. Financing cash flows and net debt 341.9 (39.0) FY 22 net debt Net debt movement ($ millions) 44.0 3.8 413.5 65.1 (2.3) • Net debt up $71.6m or 21% (FY 23: $413.5m, Net cash from operating activities ($ millions) Net debt ($ millions) FY 22: $341.9m) because of lower operating cash flows, higher interest costs, and Advanced Nutrition base powder build. 232.9 136.7 333.6 103.8 Synlait anticipates that net debt will reduce significantly in FY 24 as Dairyworks is sold and operating cash flows improve. Balance sheet and leverage Balance sheet metrics have deteriorated in FY 23. The net debt to EBITDA ratio is 4.6x (normalised 4.3x). Synlait is targeting a net debt to EBITDA ratio of below 3.5x in FY 24 through the divestment of Dairyworks and improved profitability. Banking facilities See next slide for further info on banking facilities. 18.4 39.0 FY 19 FY 20 FY 21 FY 22 FY 23 527.0 479.4 413.5 341.9 FY 19 FY 20 FY 21 FY 22 FY 23 PAGE 10 FULL YEAR RESULTS INVESTOR PRESENTATION 2023
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