CZZ’s 2Q Net Dips, Topline Up (CZZ)

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Cosan Limited (CZZ) reported its financial results for the second quarter of 2012 on November 9, 2011. The company’s net income in the quarter plummeted drastically year over year to R$63.2 million (US$38.8 million) versus R$251.5 million (US$142.9 million) in the year-ago quarter.

Revenue

Considering the top line, net operating revenue in the quarter was R$6,804.3 million (US$4,174.4 million), up 44.3% year over year.

Business units after Raizen comprise Raizen Energia (including Sugar, Ethanol and Cogen; and Cosan Alimentos), Raizen Combustiveis (Fuel Distribution), Rumo (Sugar Logistics), and Other Business (Lubricants and Corporate).

Sugar revenue jumped 34.2% to R$1,485.7 million (US$911.5 million) while Ethanol sales soared 84.4% to R$981.8 million (US$602.3 million). Sugar production in the quarter increased 15.6% year over year to 2.1 million tons while crushed volume was up 14.1% to 26.4 million tons.

Margins

Cost of goods, as a percentage of revenue, soared 410 basis points to 88.8% and also registered a 51.2% increase on a year-over-year basis leading to gross margin of 11.2% in the quarter. Selling and general and administrative expenses, as a percentage of revenue, plummeted 130 basis points and 70 basis points, respectively.

Balance Sheet/Cash Flow

Exiting the second quarter of 2012, Cosan’s cash and cash equivalents (including restricted cash) increased 13.3% sequentially to R$1,535.4 million (US$839.0 million) while debt (loan and financing, net of current portion) increased 19.1% to R$4,407.8 million (US$2,408.6 million).

Cash flow from operations was $591.0 million (US$3692.6 million) versus cash outflow of R$80.6 million (US$45.8 million) in the year-ago quarter. Capital spending in the quarter increased 63.8% year over year to R$511.9 million (US$314.0 million).

Outlook

For fiscal year 2012, management anticipates that consolidated net revenue would be in the range of R$25.0-R$27.5 billion; EBITDA in the range of R$1.8-R$2.2 billion and capital expenditure in the range of R$2.0-R$2.3 billion.

Raizen Energia: For the fiscal year 2012, management expects crushed sugarcane volumes to range within 53-54 million tons (versus prior expectation of 53-56 million tons), sugar volume sold within 3.9-4.1 million tons (versus previous expectation of 3.9-4.3 million tons), and ethanol volume sold within 1.9-2.0 billion litres (versus prior expectation of 2.0-2.3 billion litres). Volume of energy sold is expected to range within 1.2-1.4 million MW (versus prior expectation of 1.2-1.4 million MW). EBITDA is likely to be within R$1.85-R$2.05 billion range as compared with R$1.9-R$2.1 billion expected earlier.

Raizen Combustiveis: For the fiscal year 2012, management expects fuel volume sold to be within the 21.0-22.0 billion litre range (versus 21.0-23.0 billion litres expected earlier) and EBITDA to be within R$1.0-R$1.2 billion range (versus R$0.85-R$1.05 billion expected earlier).

Rumo: For the fiscal year 2012, management feels that volume of loading would range within 7.5-9.5 million tons (versus 9-11 million tons expected earlier) and volume of transportation to be within 5-7 million tons (versus 6-8 million tons expected earlier).

Cosan Alimentos: For the fiscal year 2012, management anticipates sugar volume sold to be within 0.55-0.65 million tons and EBITDA to be within R$65-R$85 million.

Other Business: For the fiscal year 2012, management estimates volume of lubricants sold to be within 0.17-0.19 billion litres.

Cosan Ltd. is one of the world’s largest producers of sugar and ethanol. It faces stiff competition from rivals like Archer Daniels Midland Company(ADM) and Copersucar – Cooperativa de Produtores.

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