AS
AMERICAN SOFTWARE INC (AMSWA)·Q3 2024 Earnings Summary
Executive Summary
- Q3 FY2024 revenue was $25.5M with Adjusted EPS of $0.19; GAAP Diluted EPS from continuing operations was $0.12. Adjusted EBITDA margin was 16% of revenue; subscription fees grew 9% YoY while total revenue declined 7% YoY due to services and maintenance softness .
- The company maintained FY2024 guidance provided last quarter: total revenues $100–$104M, recurring revenues $85–$88M, adjusted EBITDA $14.5–$16.0M. Management cited a stronger pipeline and customer engagement as calendar 2024 began .
- CFO and CEO highlighted backlog (RPO) of ~$119M, international revenue at ~22% of revenue, cash and investments of ~$78.2M, DSO improvement to 86 days; dividends of ~$3.8M and buybacks of ~516K shares for $5.4M in Q3 .
- Street consensus via S&P Global could not be retrieved in our system for AMSWA; however, third-party sources noted a significant EPS beat (Adjusted EPS $0.19 vs expectations ~$0.06). Estimates need re-basing given recurring mix and services softness .
What Went Well and What Went Wrong
What Went Well
- Subscription momentum: Subscription fees rose 9% YoY to $14.1M; recurring revenue (Maintenance + Cloud) reached 86% of total revenue, reflecting mix shift to more durable streams .
- Profitability resilience: Adjusted net earnings from continuing ops were $6.3M ($0.19 diluted EPS); Adjusted EBITDA was $4.0M (16% margin). GAAP net earnings from continuing ops grew 31% YoY to $4.2M despite revenue decline .
- Pipeline and engagement: “We delivered solid third quarter results and remain on track to achieve our guidance… we have seen an increase in activity… adopt our AI-first supply chain planning solutions… poised for a strong finish to fiscal 2024.” — Allan Dow, President & CEO .
What Went Wrong
- Services and maintenance softness: Total revenue fell 7% YoY to $25.5M, driven by a 28% decline in professional services and 11% decline in maintenance (partly due to Transportation divestiture) .
- Operating leverage pressure: Operating earnings from continuing ops decreased to $0.8M (from $2.7M); EBITDA fell to $2.4M vs $3.5M in the prior-year quarter given revenue mix and higher subscription services cost .
- License revenue continued to compress: Software license revenue declined to $0.3M vs $1.0M last year, consistent with cloud-first strategy but dampening near-term revenue recognition .
Financial Results
Quarterly Financials vs Prior Quarters
YoY Comparison (Q3 FY2024 vs Q3 FY2023)
Revenue Breakdown by Category
KPIs and Operational Metrics
Guidance Changes
Earnings Call Themes & Trends
Management Commentary
- “We delivered solid third quarter results and remain on track to achieve our guidance for fiscal 2024, which is unchanged from the prior quarter… increase in activity… adopt our AI-first supply chain planning solutions… poised for a strong finish” — Allan Dow, CEO .
- CFO remarks (call): reiterated FY2024 guidance ranges; highlighted strong balance sheet (cash & investments ~$78.2M), international mix ~22%, and backlog ~$119M .
- Strategic focus: Continued AI-first capability expansion in manufacturing optimization, inventory planning, and ESG vendor compliance; engagement via Gartner Supply Chain Planning Summit sponsorship .
Q&A Highlights
- Demand and deal cycles: Management noted improving engagement entering calendar 2024 but persistent delays in larger deals; confidence to achieve midpoint of FY2024 ranges .
- Backlog and regional mix: RPO ~$119M provides visibility; international revenue ~22% of total, up from 20% YoY .
- Working capital discipline: DSO improved to 86 days; continued capital returns via dividends and buybacks .
- Guidance: Maintained FY2024 targets for revenue, recurring revenue, and adjusted EBITDA; management cited pipeline strength and customer engagement .
Estimates Context
- S&P Global consensus was unavailable in our system for AMSWA; comparisons to Wall Street estimates could not be retrieved via S&P Global for Q3 FY2024.
- Third-party sources indicated a significant EPS beat: Adjusted EPS $0.19 vs expectations of ~$0.06, suggesting material outperformance on profitability metrics despite revenue softness .
- Given the rising recurring mix and lower services, Street models may need to shift towards subscription growth and margin trajectory driven by subscription services cost and non-GAAP adjustments (stock comp, amortization) .
Key Takeaways for Investors
- Mix shift to recurring continues: Subscription growth (+9% YoY) and recurring share (86%) underpin durability; watch for continued services outsourcing and maintenance declines (transportation divestiture impact) .
- Profitability steadied on non-GAAP basis: Adjusted EPS $0.19 and 16% Adjusted EBITDA margin offset lower revenue; near-term operating leverage will hinge on services activity normalization and subscription services cost control .
- Outlook credibility improved: Maintained FY2024 guidance with backlog support (~$119M) and rising engagement; near-term catalysts include larger deal conversion and AI-first platform adoption .
- Capital returns remain active: ~$3.8M dividend and
$5.4M buybacks in Q3; strong cash/investments ($78M) provide flexibility for selective M&A and shareholder returns . - Monitoring points: Timing of larger deals, services demand recovery, international expansion pacing, and continued ESG/compliance platform uptake; any guidance adjustments should be parsed against recurring revenue traction .
- Trading lens: Potential positive reaction to EPS beat and unchanged guidance, tempered by revenue decline; risk/reward hinges on deal timing and services rebound, with downside cushioned by high recurring mix and cash balance .
- Medium-term thesis: AI-first supply chain planning platform, accretive generative AI (Garvis) integration, and expanding manufacturing optimization capabilities position AMSWA for multi-year subscription growth as enterprises modernize planning stacks .