SE
Strategic Environmental & Energy Resources, Inc. (SENR)·Q3 2017 Earnings Summary
Executive Summary
- Q3 2017 revenue fell 19% year over year to $1.58M and declined sequentially from $2.49M in Q2, driven by a 59% drop in Environmental Solutions revenue; gross margin improved to 10.7% from 4.0% YoY due to higher-margin services mix .
- GAAP net income was $1.53M ($0.03 EPS), but this was entirely driven by a $2.67M pre-tax gain on the sale of the railcar cleaning division and discontinued operations; continuing operations posted a net loss of $1.38M (−$0.02 EPS) .
- Management reiterated SG&A reduction plans ($2.3–$2.4M for H2 2017; $0.5–$0.7M annualized savings in 2018), highlighted REGS momentum into Q4/Q1, and guided Paragon’s Texas JV LOI closing into Q4 with operations commencing Q1 2018 (a quarter later than prior guidance) .
- Wall Street consensus estimates via S&P Global were unavailable for SENR this quarter, limiting beat/miss analysis; key stock narrative catalysts were the Tactical sale proceeds, REGS pipeline strength, and the Paragon Texas JV timeline shift .
What Went Well and What Went Wrong
What Went Well
- Gross margin expanded to 10.7% vs 4.0% YoY, attributed to increased purchase orders in higher-margin services; management emphasized recurring replacement media strategy to reduce volatility: “We expect our growing foundation of profitable replacement media sales to help minimize the impact of periodic lulls in new system orders” .
- REGS signed several large agreements, secured master services relationships, and is expected to “trend strongly upwards both in revenue and earnings” into Q4 and 2018, aided by oil and gas sector strength .
- Strategic repositioning progressed: completed sale of railcar unit for up to ~$5M total consideration, improving liquidity and refocusing on higher-margin technology divisions (MV, Paragon) .
What Went Wrong
- Environmental Solutions revenue fell 59% YoY to $0.7M due to a decline in long-term contract revenue; MV gross profit dropped to $0.2M vs $0.4M YoY .
- Operating expenses remained elevated at $2.75M (flat YoY), with increases in G&A (+$0.4M) and salaries (+$0.089M) despite lower Environmental Solutions activity; adjusted EBITDA loss worsened to ~$0.676M (excl. NCI) vs ~$0.653M YoY .
- Liquidity tight at quarter-end: cash was $0.15M; in Q&A, management acknowledged low cash and pointed to receivables and REGS uptick to improve position .
Financial Results
Consolidated Summary vs Prior Year, Prior Quarter, and Estimates
Notes:
- Continuing operations loss was $(1.38)M in Q3 2017 and $(0.93)M in Q3 2016; Q3 2017 net income reflects $2.67M gain on Tactical sale and discontinued operations income .
- S&P Global consensus estimates were unavailable for SENR this quarter.
Segment Breakdown
KPIs
Non-GAAP note: “Modified EBITDA” is management’s non-GAAP measure; see reconciliation in the press release exhibits .
Guidance Changes
Earnings Call Themes & Trends
Management Commentary
- “As we finish up 2017, we are seeing continued operational execution across all divisions, which positions SEER for a strong 2018.” — CEO John Combs .
- “We anticipate the REGS segment will trend strongly upwards both in revenue and earnings terms during the fourth quarter and into 2018, as the oil and gas sector continues to strengthen.” — CEO John Combs .
- “We expect our growing foundation of profitable replacement media sales to help minimize the impact of periodic lulls in new system orders… We expect to see notable progress on this front over the next several months.” — CEO John Combs .
Q&A Highlights
- Liquidity focus: Investor questioned low cash; management acknowledged $0.1M balance and cited receivables pipeline and REGS sales momentum as near-term mitigants .
- No additional analyst Q&A themes in Q3 beyond liquidity; prior quarter Q&A centered on Paragon Texas JV details, permitting timelines, and REGS revenue visibility .
Estimates Context
- Wall Street consensus (S&P Global Capital IQ) for Q3 2017 EPS and revenue was unavailable for SENR, preventing beat/miss assessment. This is common for micro-cap/OTCQB issuers with limited analyst coverage.
- Given the quarter’s GAAP profitability was driven by a one-time asset sale, any future estimates should focus on continuing operations trends (Environmental Solutions and REGS) rather than consolidated GAAP EPS .
Key Takeaways for Investors
- Consolidated GAAP profit was non-recurring; the core business remains loss-making on a continuing-operations basis (Q3 continuing net loss $(1.38)M, gross margin 10.7%) .
- Environmental Solutions experienced a significant revenue air pocket (−59% YoY to $0.7M), but management’s strategy to grow recurring replacement media is aimed at smoothing volatility .
- REGS is the near-term growth engine, with master service agreements and multi-state projects pointing to stronger Q4 and early 2018 revenue/earnings traction .
- Paragon’s Texas JV remains a potential scale catalyst (3 systems initially, 24 over five years; partner committed $6M), but timelines slipped to Q1 2018; permitting in Southern California is delayed yet expected soon .
- Liquidity is tight (cash $0.15M), increasing execution risk; tactical sale improved balance sheet flexibility, but working capital management is critical into Q4 .
- SG&A reductions are on track (H2 $2.3–$2.4M), with expected 2018 annualized savings of $0.5–$0.7M, supporting margin improvement if revenue ramps materialize .
- With estimates unavailable, investors should anchor on segment trends and project milestones (REGS wins, Paragon JV closing/operations, V3RU pilots) as primary stock narrative drivers .