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Aramark (ARMK)·Q2 2020 Earnings Summary

Executive Summary

  • Q2 FY2020 revenue was approximately $3.7B with GAAP EPS between ($0.81) and ($0.39); adjusted EPS was $0.24–$0.26, reflecting COVID-19 impacts and a non-cash goodwill impairment in International of $100–$200M .
  • Organic revenue declined ~5.4% YoY, with a ~$325M revenue hit and ~$70M AOI impact from COVID-19; management flexed costs to limit decrementals to ~20% near term, with potential to ~15% if needed .
  • Liquidity actions included drawing the $1.0B revolver, issuing $1.5B senior notes, and amending credit covenants to suspend the senior secured leverage test through June 2021; cash was $1.203B and net debt $6.763B at quarter end .
  • Management withdrew FY2020 guidance given uncertainty; near-term catalysts include PPE production in Uniforms, higher education reopening strategies, and increased hygiene/facilities demand supporting outsourcing .

What Went Well and What Went Wrong

  • What Went Well

    • Rapid cost flexing (COGS, hourly labor, direct unit costs) limited AOI impact to ~$70M despite ~$325M revenue decline; adjusted AOI was $157–$167M with adjusted margin 4.16–4.43% .
    • Liquidity strengthened: full revolver draw ($1.0B), $1.5B notes issuance, and covenant suspension provided flexibility; debt/EBITDA ~4.2–4.3x LTM .
    • Strategic wins and resilience: Uniforms organic growth +1% despite COVID; new business signed (> $75M in Asia/Europe since Feb; > $100M internationally since Feb), PPE manufacturing pivot to “millions of masks” .
  • What Went Wrong

    • GAAP operating income swung to a loss (range: -$106M to $4M) and included a non-cash goodwill impairment (~$199M Northern Europe in International), driving GAAP EPS to ($0.81)–($0.39) .
    • U.S. Food & Facilities organic revenue -7.7% ($186M) and AOI -39% ($59M); International revenue -4.1% ($38M), AOI -67% ($29M) as labor laws limited near-term variability .
    • April flash indicated revenue down roughly ~50% amid widespread closures; management withdrew FY2020 guidance due to uncertainty, constraining estimate visibility .

Financial Results

Headline P&L vs Prior Year (Q2 YoY)

MetricQ2 2019Q2 2020 (Low)Q2 2020 (High)
Revenue ($USD Millions)$4,000.0 $3,731.6 $3,731.6
Operating Income ($USD Millions)$122.8 ($106.1) $3.9
Operating Income Margin (%)3.07% -2.84% 0.11%
Adjusted Operating Income ($USD Millions)$236.3 $157.1 $167.1
Adjusted Operating Income Margin (Constant Currency) (%)5.91% 4.16% 4.43%
GAAP Diluted EPS ($USD)$0.12 ($0.81) ($0.39)
Adjusted EPS ($USD)$0.45 $0.24 $0.26

EPS vs Prior Quarter

MetricQ1 2020Q2 2020 (Low)Q2 2020 (High)
Adjusted EPS ($USD)$0.62 $0.24 $0.26

Organic Revenue Trend

MetricQ1 2020 YoYQ2 2020 YoY
Organic Revenue Growth (%)+1.6% -5.4%

Segment Performance (Q2 2020)

SegmentOrganic Revenue ChangeCOVID Revenue Impact ($USD Millions)AOI Change ($USD Millions)
U.S. Food & Facilities-7.7% (-$186M) ~$225M -$59M (const. currency)
International-4.1% (-$38M) ~$75M -$29M (const. currency)
Uniforms+1% ~$20M -$6M (const. currency)
Corporate+$22M vs PY (equity comp reduction)

KPIs and Balance Sheet

MetricQ2 2020
COVID Impact (Revenue/AOI)~$325M / ~$70M
AOI Decremental (“drop-through”)~20% near term; flexible toward ~15%
Cash and Equivalents ($USD Millions)$1,203
Net Debt ($USD Millions)$6,763
LTM Covenant Adjusted EBITDA ($USD Millions)$1,585–$1,595
Debt / Covenant Adjusted EBITDA (x)4.3–4.2
Free Cash Flow Q2 ($USD Millions)+$108
Free Cash Flow 1H ($USD Millions)-$297 (seasonal)
Revolver Draw / Notes Issuance$1.0B drawn; $1.5B unsecured notes due 2025
Senior Secured CovenantSuspended Sep’20–Jun’21; re-tested using pre-COVID quarters thereafter

Guidance Changes

MetricPeriodPrevious GuidanceCurrent GuidanceChange
Organic Revenue GrowthFY2020 (52-week)~3% (Nov 2019) Withdrawn (May 5) Lowered/Withdrawn
Adjusted EPS GrowthFY2020Expected growth (qualitative) Withdrawn Withdrawn
Free Cash FlowFY2020At least $600M No formal update; near-term moderate use in Q3, Q4 depends on reopen Suspended outlook
Leverage (Net Debt / Covenant EBITDA)FY2020 YE3.5x–3.6x Focus on liquidity; committed to deleveraging as ops stabilize Suspended outlook
Senior Secured Debt CovenantSep’20–Jun’21Normal testing cadence Suspended; re-testing with 2019 quarters thereafter Amended (relief)

Earnings Call Themes & Trends

TopicPrevious Mentions (Q4 2019)Previous Mentions (Q1 2020)Current Period (Q2 2020)Trend
COVID-19 impactNot applicable (pre-pandemic; focus on growth, synergies, liquidity) Early China monitoring; China ~2% of biz, primarily healthcare ~$325M revenue, ~$70M AOI impact; April rev ~-50%; widespread closures Deteriorated in Q2; stabilizing with reopen planning
Cost flex/DecrementalsMargin disciplines, synergy capture Investments to drive growth; AOI down 2% on cc AOI drop-through ~20% near term, flexible to ~15% with further actions Improved operational flexibility
Liquidity & CovenantsStrong FCF; no maturities until 2024 Capital structure strengthening $1.0B revolver draw; $1.5B notes; covenant suspension Sep’20–Jun’21 Liquidity enhanced
Uniforms strategy/PPEMargin/route system, AmeriPride synergies Continued Uniforms integration and adjacency services PPE manufacturing pivot; millions of masks; Uniforms +1% organic Positive pivot; demand tailwinds
Higher Ed & reopeningElevating hospitality; client solutions Selling season focus; medium-term growth Desire to reopen in fall; customized service models for safety Planning towards reopening
Outsourcing demandCompetitive positioning and brands Expect mid-single-digit organic over time COVID likely to enhance outsourcing trend for safe food/facilities Strengthening narrative
Supply chainProcurement scale (Avendra) Stable; inflation pass-through Stable supply chain; monitoring commodities; PPE supply replenishment Stable with focused monitoring

Management Commentary

  • “We are taking timely, proactive steps to adapt the Company to the current environment, and to further bolster our strong financial position.” — John Zillmer, CEO .
  • “With these additional mitigating initiatives now in place, we continue to expect the AOI drop through rate to ratably improve to approximately 20% over the near term… managed lower to near 15%.” — Tom Ondrof, CFO .
  • “We have switched over production in our Mexican manufacturing operations to manufacture PPE… we can literally make millions of masks going forward.” — John Zillmer, CEO .
  • “The amendment suspends Aramark’s senior secured debt covenant for four quarters… intended to prevent the effects of COVID-19 from distorting the covenant calculations.” — Company disclosure .
  • “We are prepared literally to customize a solution for every customer location… to ensure the safest, most hygienic environments.” — John Zillmer, CEO .

Q&A Highlights

  • Reopening cadence and service models: staged employee returns, grab-and-go, mobile ordering, PPE for staff, daily temperature checks, deep sanitation; tailored by site .
  • Uniforms PPE and hygiene adjacencies: pivot to PPE manufacturing; expanding capacity; long-term opportunity aligned with “cleaner, safer, healthier” value proposition .
  • April trends and visibility: revenue down ~50%; declines steady through month; Uniforms less impacted than Food & Facilities; uncertainty drove guidance withdrawal .
  • Free cash flow outlook: Q3 moderate use expected; neutral working capital as steady state returns; CapEx deferrable without compromising business; Q2 FCF +$108M .
  • Labor flexibility: active communication with furloughed staff; ramp aligned to demand; higher ed seasonality aids reactivation .

Estimates Context

  • Wall Street consensus (S&P Global) was not retrievable at the time of analysis due to access limitations; therefore, we do not present “vs estimates” comparisons for Q2 FY2020. If needed, we can refresh and incorporate consensus EPS and revenue post-access restoration.

Key Takeaways for Investors

  • Near-term resilience: cost variability and targeted actions limited decrementals to ~20% despite large COVID revenue impacts; adjusted AOI/adjusted margins held up better than GAAP given impairment .
  • Liquidity and covenant relief substantially de-risk the balance sheet through FY2021, enabling operational focus and opportunistic wins as markets reopen .
  • Uniforms pivot to PPE and hygiene services is a tangible growth/cash flow offset to Food & Facilities closures; expect outsized demand for sanitization services .
  • Higher education and B&I reopening strategies, combined with outsourcing tailwinds, are likely to re-accelerate organic revenue as confidence returns; watch fall semester execution .
  • International recovery in Asia (China healthcare) and ongoing wins in Europe bolster medium-term trajectory despite near-term labor rigidity on margins .
  • Withdrew FY2020 guidance; use intra-quarter indicators (April down ~50%) and sector reopen timelines rather than static models; estimates need recalibration post-call .
  • Tactical positioning: focus on liquidity and selective growth investments (salesforce, client retention) should support share gain on recovery and potential margin rebuild .