GGB’s 2Q Weak on Rising Expenses (GGB) (MT) (SID)

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Brazilian steel producer, Gerdau S.A.’s (GGB) second quarter 2011 net income plummeted 41% year over year to R$503 million (US$316.4 million), while registering a sequential growth of 23%. Earnings per share (EPS) were R$0.32 (20 cents per ADR) down compared with R$0.54 (29 cents per ADR) in the year-ago period. Results were also below the Zacks Consensus Estimate of 32 cents per ADR.

The bottom-line results were negatively affected by higher cost of sales, which more than offsets higher revenue in the quarter.

Revenue

Net revenue was R$9,010.0 million ($5,666.7 million), up 9.0% year over year and 8% sequentially due primarily to higher shipments in the quarter. However, the revenue results were below the Zacks Consensus Estimate of US$5,842 million.

Of the net revenue, Brazilian business accounted for 36.0% and registered a 2% decline over the year-ago quarter. North American revenue increased 16% and contributed 29.9% to net revenue, while Latin American revenue represented 11.6% of net revenue and spiked 16% over the year-ago period. Revenue from Specialty Steel grew 14% year over year and accounted for 22.6% of net revenue.

Crude steel production increased 9% year over year and 8% sequentially to 5,123 million tones in the quarter, as global demand mounts steadily. Long steel production jumped 7% year over year and 3% sequentially to 4,178 million tones.

Shipments were strong in the quarter at 4,897 million tones and represented a 12% year – over- year and 4% sequential growth.

Margins

Gross margin in the second quarter was at 16%, down compared with 22% in the year-ago quarter and up from 14% in the previous quarter. The year-over-year weakness can be attributed to a 17% rise in cost of sales, driven by higher raw material costs and higher shipments. Selling expenses, as a percentage of revenue was stable at 1.7%, while general and administrative expenses plummeted 90 basis points year over year.

EBITDA at R$1,309 million (US$823.3 million) was down 24% year over year and up 19% sequentially with a margin of 15% in the quarter. Operating margin was 9.7% versus 15.0% in the year-ago quarter.

Balance Sheet

Exiting the second quarter, Gerdau had cash and cash equivalents of approximately R$1,182.4 million (US$753.1 million) compared with R$1,078.5 million (US$657.6 million) in the previous quarter. Long-term debt was R$9,906.1 million (US$6,309.6 million) versus R$11,844.5 million (US$7,222.3 million) in the previous quarter.

Cash Flow

Net cash flow from operating activities in the second quarter was a negative R$874.1 million (US$549.7 million) versus a positive flow of R$985.3 million (US$547.4 million) in the year-ago quarter. Capital spending increased 54.3% year over year to R$339.8 million (US$213.7 million).

Gerdau S.A. is one of the leading Brazilian steel makers. The company plans to spend roughly R$10.8 billion for the period from 2011 to 2015. The company faces stiff competition from its peers like Companhia Siderurgica Nacional (SID), Arcelor Mittal (MT) and Usinas Sider (USNZY.PK).

We currently maintain a Neutral recommendation on Gerdau.

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