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  5. HPS.A: Could I have your assessment of Hammond Power Solution's 1st quarter report that was released last night? [Hammond Power Solutions Inc. Class A Subordinate Voting Shares]
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Q: Could I have your assessment of Hammond Power Solution's 1st quarter report that was released last night? I am not sure what is meant by "earnings per share significantly impacted by share-based compensation".
Thanks 5i.
Asked by mike on April 29, 2024
5i Research Answer:

EPS was 67c vs estimates of $1.37; revenue was $190.68M vs estimates of $188.3M. EBITDA was $30.97M vs $31.8M estimates. Sales rose 11.4%. EBITDA rose 6%. Canada did well, but India showed a decline in sales ($15.9M to $11.6M). There was a delayed project in the quarter, but the company expects full year shipments to 'remain close to expectations'. Share based compensation (SBC) references non-cash charges on employee options/stocks. With the growth of the company, hiring has increased, but with the shares up 242% the value of this compensation has increased dramatically and is charged against earnings. It is non cash, and is fairly common for growing companies with rising stock prices. However, analysts should have worked this into their expectations, and look like they were off by a wide margin. High SBC is not great, but it is a reflection of how well the stock has done. It is typically reflected in adjusted earnings, and we do not think companies should be severely punished for actually having a rising stock price. Still, the relatively growth in sales, and the earnings 'miss' is going to disappoint recent buyers and the stock will likely see some sharp profit-taking. HPS is raising prices in the Q2, which is a reflection of both costs and demand. If this price increase holds sales growth may improve. Distribution growth was strong in the US, and the backlog rose 11.1% year over year. Margins were still decent despite a less-attractive product mix and start up costs in Mexico. SG&A costs did rise. HPS raised its dividend substantially last month. We can't say this was a 'great' quarter, certainly. The company still has net cash, and EPS growth is still expected to be strong over the next two years.