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EMCORE CORP (EMKR)·Q2 2024 Earnings Summary
Executive Summary
- EMCORE’s Q2 FY2024 revenue fell to $19.6M, down sequentially and year-over-year, with gross margin compressing to 17% on shipment delays (Mark 54/48 torpedo IMUs), late materials on a nav‑grade FOG IMU, and declining Budd Lake revenue post TAIMU cancellation .
- Non-GAAP metrics deteriorated: non-GAAP gross margin 15% and adjusted EBITDA −$5.8M vs −$1.7M in Q1; GAAP OpEx rose slightly to $10.9M .
- Guidance: Q3 FY2024 revenue expected at $19–$21M; Board formed a Restructuring Committee targeting adjusted operating cash flow break-even by the September 2024 quarter; company sold the Chips business for $2.92M and restructured debt via Hale Capital forbearance .
- Leadership changes: CEO Jeff Rittichier stepped down; VP Sales Matt Vargas named interim CEO; Chairman emphasized commitment to pure‑play Aerospace & Defense strategy and cost actions .
- Potential stock catalysts: shipment normalization in Q3 (Mark 54/48), execution on cost reductions ($2M annualized savings from Q2 severance), liquidity actions under new lending terms, and progress toward cash flow breakeven .
What Went Well and What Went Wrong
What Went Well
- Completed sale of discontinued Chips business and Alhambra wafer fab for $2.92M, including $1.92M at closing and a sublease, finalizing exit from legacy businesses .
- Debt restructured: credit facility assigned to Hale Capital with forbearance terms (12% fixed rate, cash dominion restrictions lifted, PIK option), providing near-term flexibility to pursue restructuring .
- Management action on costs: ~$1.0M restructuring charge in Q2 tied to personnel reductions, with estimated $2M annualized savings, ~80% benefiting gross profit; renewed focus on cost structure and cash flow breakeven by September quarter .
- Quote: “Annualized savings from these actions are estimated to be approximately $2 million, of which about 80% benefits gross profit.” — CFO Tom Minichiello .
- Quote: “We…created a restructuring committee…with the objective of becoming adjusted cash flow breakeven…by the end of the quarter ending September 2024.” — Chairman Cletus Glasener .
What Went Wrong
- Revenue miss and margin compression: Q2 revenue $19.6M vs Q1 $24.1M and Q2 guidance $23–$25M; gross margin fell to 17% on shipment delays, Concord QMEMS yield issues, and Budd Lake revenue decline .
- Liquidity declined: ending cash $12.0M vs $21.2M in Q1; cash decreased largely due to −$5.8M adjusted EBITDA, discontinued ops, financing and severance costs .
- Program timing and Budd Lake headwinds: Mark 54 shipment pushed to April; Mark 48 held due to customer testing; Budd Lake revenue declined post TAIMU cancellation, affecting top line and visibility .
Financial Results
Quarterly comparison (oldest → newest)
YoY (Q2 FY2024 vs Q2 FY2023)
KPIs
Segment/Program Notes
- No formal segment revenue breakdown disclosed; key program drivers noted: Mark 54 and Mark 48 torpedo IMUs (Quartz MEMS) shipment timing, nav‑grade FOG IMU materials/transition delays, Budd Lake revenue decline post TAIMU cancellation .
Guidance Changes
No formal guidance provided for margins, OI&E, tax rate, or dividends in Q2 materials .
Earnings Call Themes & Trends
Management Commentary
- “Lower‑than‑expected revenue in the March quarter was primarily due to product shipment delays and declining revenue from our Budd Lake site. The lower top‑line negatively impacted 2Q24 profit margins.” — CFO Tom Minichiello .
- “We anticipate…revenues…to be flat to slightly up between the back half of fiscal '24 and early fiscal '25. For the June quarter, we expect revenue…$19 million to $21 million.” — CFO Tom Minichiello .
- “The company…created a restructuring committee…with the objective of becoming adjusted cash flow breakeven…by the end of the quarter ending September 2024.” — Chairman Cletus Glasener .
- “We believe the recent actions we've taken demonstrate the determination to execute on the company's pure‑play aerospace and defense strategy.” — Chairman Cletus Glasener .
Q&A Highlights
- Program concentration and timing: Torpedo IMUs (Mark 54/48) are a large tranche; shipment timing materially affects quarterly results; Mark 54 shipped in April; Mark 48 held up by customer testing .
- Restructuring scope and capital needs: Board intends to downsize cost structure to meet current top line; restructuring is not free and may require raising cash to fund actions .
- Liquidity and cash burn: Cash at quarter‑start ~$12M plus ~$2M proceeds from wafer fab sale; forbearance with Hale removes prior $12.5M liquidity covenant and allows PIK interest; near‑term actions may initially consume cash before savings accrue .
- Governance and leadership: Office of the CEO formed across finance, legal, operations, engineering, sales/marketing; Matt Vargas as interim CEO; clarity on reporting into Board/restructuring committee .
- Clarified objective: Target is adjusted operating cash flow breakeven by September quarter (not GAAP profit) .
Estimates Context
- Wall Street consensus via S&P Global was unavailable for EMKR due to missing mapping; therefore, comparisons to analyst consensus cannot be provided at this time. The company’s prior Q2 revenue guidance ($23–$25M) contrasts with actual $19.6M, indicating a significant shortfall vs company guidance .
Key Takeaways for Investors
- Shipment timing and program mix drove a meaningful revenue/margin miss; watch Q3 shipments on Mark 54/48 and nav‑grade FOG IMU for near‑term recovery .
- Cost actions are accelerating; ~$2M annualized savings already identified with more to come; non‑GAAP OpEx discipline is central to achieving cash flow breakeven by September quarter .
- Liquidity tightening (cash $12.0M) offset by improved flexibility under Hale forbearance (12% fixed, PIK option, no cash dominion), but a capital raise remains a risk to fund restructuring pace .
- Leadership transition (interim CEO) and Office of CEO structure should increase focus on execution; monitor tone and cadence of actions from the Restructuring Committee .
- Near‑term trading: sensitivity to Q3 print vs $19–$21M guide and updates on cost reductions/liquidity could drive volatility; any evidence of shipment normalization or backlog conversion is positive .
- Medium‑term thesis: if restructuring delivers and backlog supports top‑line growth in H1 FY2025, margin/cash trajectory could improve; execution risk on yields (Concord QMEMS) and Budd Lake revenue remains .
- Governance and creditor alignment: lender participation rights in financings and restructuring oversight could shape capital structure outcomes; diligence on warrant terms and anti‑dilution mechanics is warranted .