WC
WIDEPOINT CORP (WYY)·Q1 2025 Earnings Summary
Executive Summary
- Q1 2025 revenue of $34.2M missed S&P Global consensus of $38.6M; EPS of $(0.08) was below consensus of $(0.005), driven in part by a one-time out‑of‑period ASC 606 correction that reduced reported revenue by ~$2.7M and cost of revenue by ~$2.5M, modestly lowering gross profit by ~$0.233M .
- Gross margin held at 14% YoY, while margin excluding carrier services expanded sharply to 40% from 32% YoY, reflecting mix shifts away from lower-margin reselling .
- FY 2025 guidance initiated: revenue $154–$163M, adjusted EBITDA $2.8–$3.0M, free cash flow $2.4–$2.6M, and a goal of positive EPS; management remains confident with $268M backlog and Spiral 4 momentum .
- Sequentially softer profitability vs Q4 2024 (adj. EBITDA $92K vs $631K; FCF $66K vs $593K) and lower quarter-end cash ($3.7M vs $6.8M) due to invoicing challenges at a major customer; resolution may take a couple of quarters, with a $4M revolver available as a backstop .
What Went Well and What Went Wrong
What Went Well
- FedRAMP Authorized status achieved for ITMS; listing on FedRAMP marketplace expands addressable federal agencies and differentiates security credentials .
- Margin quality improved: gross margin excluding carrier services rose to 40% (from 32% YoY) as lower reselling revenue mix boosted underlying profitability .
- Spiral 4 contract activity built momentum with three task orders awarded in Q1; first award carries ~$2.5M per year and up to $25M over 10 years if all options are exercised .
What Went Wrong
- Headline miss vs Street: Q1 revenue came in at $34.2M vs $38.6M consensus and EPS loss widened vs expectations; management cited a one‑time ASC 606 out-of-period revenue correction (~$2.7M) and an accounting change that pushes reselling revenue recognition over 12 months .
- Sequential profitability softness: adjusted EBITDA fell to $92K (Q4: $631K) and FCF to $66K (Q4: $593K), reflecting lower reselling revenue and the accounting adjustment .
- Cash declined to $3.7M due to invoice approval challenges with a major customer; management expects resolution could take a couple of quarters, though liquidity is supported by a $4M revolver .
Financial Results
Headline Metrics – Sequential and YoY
Actuals vs S&P Global Consensus – Q1 2025
Values retrieved from S&P Global.
Revenue Mix
Notes: Q1 2025 reselling decline reflects a one‑time out‑of‑period ASC 606 adjustment ($2.7M) and a change to recognize certain reselling contracts over 12 months .
Guidance Changes
Earnings Call Themes & Trends
Management Commentary
- “Our long awaited FedRAMP Authorization for ITMS and momentum across the Spiral 4 contract vehicle were two major developments that highlighted this past quarter.”
- “We made a one‑time out‑of‑period accounting adjustment... reduced revenue by approximately $2.7 million and cost of revenues by approximately $2.5 million... not expected to materially affect our full year results, and do not reflect any change in business fundamentals, cash flows, or contract performance.”
- FY 2025 guidance reiterated: “Revenue, $154 million to $163 million; adjusted EBITDA, $2.8 million to $3 million; free cash flow, $2.4 million to $2.6 million; goal remains achieving positive earnings per share.”
Q&A Highlights
- Accounting correction: CFO confirmed investors should “gross up revenue by $2.7 million, gross up EBITDA by about $200,000” to understand underlying performance; new reselling accounting pushes revenue recognition over 12 months, slightly degrading 2025 growth optics .
- CWMS recompete: Period of performance ends Nov 2025; company expects recompete and award this year; if delayed, multiple mechanisms allow continuity (existing task orders through Nov 2026, extensions, cap additions) .
- Spiral 4 context: Contract cap $2.7B across multiple awardees; initial task order ~$2.5M per year with nine one‑year options; additional modest task orders awarded; ongoing RFQs .
- Guidance range drivers: Primarily timing of pipeline conversion and potential Spiral 4 task order inflow .
- Partnerships/commercial pipeline: Expanded DaaS facility and personnel; majority of DaaS opportunities are commercial; exploring satellite partnership leveraging ITMS and PKI IAM .
Estimates Context
- Q1 2025 revenue of $34.2M missed consensus of $38.6M; EPS of $(0.08) missed $(0.005) consensus. Underlying results absent the out‑of‑period correction would have been closer but still below consensus, implying potential downward near‑term estimate revisions as reselling revenue is recognized ratably over contract terms .
- Consensus coverage is limited (# of estimates: 2), magnifying the impact of one-time adjustments on reported beats/misses.*
Values retrieved from S&P Global.
Key Takeaways for Investors
- Headline miss vs consensus driven largely by a one‑time ASC 606 correction and mix shifts; underlying profitability remains intact with strong gross margin excluding carrier services (40%) .
- Sequential softness vs Q4 2024 in adj. EBITDA/FCF and cash warrants monitoring; management expects invoicing resolution over coming quarters and has $4M revolver capacity .
- Structural tailwinds: FedRAMP Authorized status for ITMS and Spiral 4 awards expand the federal TAM and should support backlog conversion and margin quality over time .
- FY 2025 guidance implies growth over 2024’s $142.6M revenue base, with targets for improved non‑GAAP profitability and positive EPS; watch timing of DaaS/commercial pipeline and additional Spiral 4 task orders for upside .
- Reselling revenue recognition change smooths reported revenue but may dampen near‑term growth optics; Street estimates likely adjust to the new cadence .
- Contract visibility remains high with $268M backlog; CWMS 3.0 recompete preparation is robust, with continuity mechanisms if award timing slips .
- Trading lens: Expect shares to react to headline miss, but narrative support from FedRAMP authorization, Spiral 4 momentum, and FY guidance could mitigate downside as investors recalibrate for accounting impacts and watch near‑term contract flow .