UF
Unique Fabricating, Inc. (UFABQ)·Q3 2022 Earnings Summary
Executive Summary
- Q3 2022 net sales rose 15.4% year over year to $34.5M, but gross margin compressed to 8.8%, and GAAP net loss widened to $(10.6)M (−$0.90 per share) due to a $4.8M non-cash goodwill impairment and a $3.7M tax expense from valuation allowances .
- Management lowered guidance: FY22 net sales to ~$136M (from $141–$145M), Q4 net sales to $31–$32M, and FY23 sales to $154–$162M with operating EBITDA of $9–$11M (down from $169–$175M and $11.5–$13.5M) .
- Cost-discipline improved: SG&A declined to $4.4M in Q3, with a 2023 run-rate around $4.7M/quarter; inventory reduced by $1.2M (9%) since year-end 2021 .
- Strategic catalyst: Forbearance ended and $4.0M investor-led financing completed; management expects refinancing to unlock COI wins and contribution margins of 30–35% on incremental revenue as volumes recover .
- Street estimates: S&P Global Wall Street consensus for Q3 2022 was unavailable; comparisons to estimates cannot be made (S&P Global data unavailable for UFABQ) [GetEstimates error].
What Went Well and What Went Wrong
What Went Well
- SG&A fell to $4.4M, reflecting cost actions and discipline; management targets ~$4.7M per quarter in 2023 despite planned incentives, demonstrating operating leverage as volumes normalize .
- Refinancing milestones: $4.0M investor-led financing closed in October and credit amendment ended forbearance, with management asserting it “puts us in a much better competitive position” to win COI from larger customers .
- Operational progress: Inventory reduced $1.2M (9%) since 2021; customer audits from Valio, Bosch, Maley positive—precursors to new awards; YTD COI reached ~$79M despite commercial headwinds .
What Went Wrong
- Gross margin compressed to 8.8% (from 11.0% a year ago and 15.0% in Q2) on higher manufacturing costs; demand was lower than expected due to OEM closures/shift reductions and tier customer inventory balancing .
- Non-cash impairment and tax hit: $4.8M goodwill impairment and $3.7M tax expense from valuation allowances in Canada/Mexico; prior-year quarter benefited from $6.1M PPP forgiveness, amplifying YoY net loss .
- Q3 carried $0.4M of prior-quarter Lafayette costs and cost recovery was $0.3M below expectations; management guided Q4 net sales down to $31–$32M given continued demand weakness .
Financial Results
Market mix (% of net sales)
Key KPIs
Guidance Changes
Earnings Call Themes & Trends
Management Commentary
- “We completed an investor-led $4.0 million financing… [and] executed an amendment to our credit agreement that ends our forbearance condition.”
- “Third quarter results reflect… non-cash goodwill impairment charge of $4.8 million… lower sales due to OEM plant closures and shift reductions… $0.4 million carryover operating costs… cost recovery activities in Q3 were $0.3 million less than previously expected.”
- “SG&A costs [fell] to $4.4 million… inventory reduction of $1.2 million or 9% since the end of 2021.”
- “We are forecasting 2023 sales between $154 million and $162 million… operating EBITDA of between $9.0 million and $11.0 million.”
- “We… see… positive feedback from recent customer site audits… important precursor to new business awards.”
Q&A Highlights
- Competitive positioning post-forbearance: Management expects improved ability to win COI; customers indicated exiting forbearance will unlock awards over next 60–90 days .
- Earnings power and contribution margin: At ~$158M sales, EBITDA ~$9–11M; incremental revenue contributes 30–35% to operating margin; significant upside operating leverage .
- Gross margin trajectory: Q4 remains challenged on lower volumes ($31–$32M), but volume recovery and cost curve tailwinds support margin improvement starting Q1 2023 .
- SG&A run-rate: 2023 quarterly SG&A estimated ~$4.7M even on ~$20M higher sales, reflecting operating leverage .
- Speed to ramp new awards: Die-cut takeover business can launch in <30 days; TwinShape ducts awarded and set for <60-day launch; larger RIM programs ~9 months .
- Input costs leveling: Base raw materials and broader cost inputs have crested; expected to become a tailwind due to pricing stickiness on the way down .
Estimates Context
- S&P Global Wall Street consensus for UFABQ Q3 2022 EPS and revenue was unavailable; we attempted retrieval but no CIQ mapping exists for UFABQ, so comparisons to Street estimates cannot be performed (S&P Global data unavailable) [GetEstimates error].
- Given unavailable consensus, post-quarter estimate revisions are likely to reflect reduced FY22/FY23 sales and EBITDA ranges provided by management .
Key Takeaways for Investors
- Near-term softness: Q4 net sales guided to $31–$32M with low volumes, implying continued margin pressure before expected recovery in early 2023 .
- Structural cost actions: SG&A down to $4.4M in Q3 and ~$4.7M/quarter in 2023 supports operating leverage once volumes rebound .
- Refinancing catalyst: Forbearance ended and $4.0M financing closed; management expects COI wins and improved competitive stance, a potential stock narrative inflection when comprehensive refinancing completes .
- Margin upside with volumes: 30–35% contribution margin on incremental revenue suggests notable EBITDA acceleration with modest top-line growth .
- Cost curve tailwind: Input costs appear to have peaked; pricing stickiness may aid margin recovery as costs decline .
- Diversification and awards: Customer audits and new TwinShape HVAC duct programs (Rivian, PACCAR) bolster confidence in non-automotive and EV-linked growth avenues .
- Liquidity watch: Cash ~$0.5M and total debt ~$47.7M highlight the importance of completing refinancing to support growth and working capital through ramp .