XF
Xponential Fitness, Inc. (XPOF)·Q4 2024 Earnings Summary
Executive Summary
- Q4 revenue was $83.2M (-7% YoY), with Adjusted EBITDA $30.8M (+13% YoY) but GAAP net loss widened to $62.5M due to $46.0M impairments and elevated legal costs; Adjusted EPS was $(0.19), GAAP EPS $(1.36) .
- Management announced a “Big R” restatement of FY2023 financials, increasing net loss to $6.4M and reducing Adjusted EBITDA to $100.3M; corrections also made to 2022 and 2024 immaterial errors .
- 2025 outlook guides revenue flat at $315–$325M, Adjusted EBITDA up ~5% to $120–$125M, North America system-wide sales up ~13% and net new studio openings down ~12% (200–220); tax rate mid-to-high single digits, share count ~34M, quarterly preferred dividends ~$1.9M .
- Operational cadence: closures rose to ~7% of global studios in 2024; Q4 KPIs remained healthy (North America system-wide sales +21%, run-rate AUV $668k, members 813k), but same-store sales moderated to +5% and several brands showed negative comps; catalyst set by restatement, impairments, and focus on portfolio rationalization and “less is more” strategy .
What Went Well and What Went Wrong
What Went Well
- Strong KPIs: North America system-wide sales reached $464.7M (+21% YoY), run-rate AUV $668k (+9%), members 813k (+15%) .
- Adjusted EBITDA improved to $30.8M in Q4 (+13% YoY); FY24 Adjusted EBITDA up 16% to $116.2M; CEO highlighted building a “best-in-class” senior team and a shift to a data-centric, operations-driven organization .
- Franchise momentum: 400 licenses sold, 464 gross new studios opened in 2024; Club Pilates, StretchLab, and BFT accounted for 82% of openings; international expansion strategy with boots-on-the-ground leadership in Europe/Asia planned .
Quote: “I have full confidence in the team we’ve assembled… to sustainably grow” — Mark King, CEO .
What Went Wrong
- GAAP profitability deteriorated: Q4 net loss widened to $62.5M on $46.0M goodwill/intangible impairments (BFT, CycleBar, Rumble) and $18.1M legal fees; Q4 Adjusted net loss of $7.1M .
- Revenue mix pressure: merchandise revenue down 34% YoY, equipment revenue down 22%, other service revenue down 43% due to strategic move away from company-owned transition studios .
- Network health: closures rose to ~7% of global studios in 2024 (vs. prior 3–5%), with StretchLab, CycleBar, YogaSix cited; ~30% of licenses contractually obligated to open are >12 months behind schedule and currently inactive .
Financial Results
Core P&L comparison (YoY and QoQ)
Trend (last two quarters + current)
Revenue breakdown
KPIs
Notes on drivers:
- Equipment revenue decline driven by lower installation volume; merchandise decline due to inventory discounting; other service decline reflects strategic exit from company-owned transition studios .
- SG&A increase (+8% YoY) largely from $18.1M legal fees and accruals for potential franchise legal settlements .
Guidance Changes
2024 guidance progression (as communicated)
Outcome vs guidance:
- FY24 Adjusted EBITDA came in at $116.2M (vs. $120–$124M guided); gross openings 464 (vs. ~500 midpoint guided); misses attributed to equipment/merchandise margins, inventory write-offs, bad debt/loan liabilities, severance .
2025 outlook (introduced in Q4)
Earnings Call Themes & Trends
Management Commentary
- Strategic foundation-building year: “2025 largely is going to be a year of foundation building, allowing for growth to reaccelerate in the out years” — Mark King .
- Portfolio rationalization: “Less is more… capital allocation to fewer brands… starts with franchisee profitability (20–25% studio-level EBITDA margin)” — Mark King .
- International focus: boots on ground in London, later Asia; build around strong brands (Club Pilates, BFT) .
- Network discipline: assessing bottom ~10% of portfolio; AUV breakeven ~$360k annual run-rate; closures expected 5–7% in 2025 .
- Restatement transparency: material FY2023 restatement and immaterial corrections to 2022/2024; management emphasizes transparency and process maturity .
Q&A Highlights
- Franchise recruiting and pipeline: Higher franchisee standards (capitalization, operator capability); unified development org; plan to resume license sales post-FDD filings .
- StretchLab remediation: labor qualification costs, local marketing shift, corporate programs, potential group stretch, enhanced franchisee communication .
- Closures/lease settlements: ~$30.3M in lease settlements, ~$28.1M paid, ~$15M remaining targeted for 1H25 resolution .
- International expansion: gradual build; initial leadership in UK to support Europe; later Asia .
- Data initiative: near real-time dashboards for field ops; broader BI for financial/operational tracking .
Estimates Context
- Wall Street consensus (S&P Global Capital IQ) for Q4 2024 and FY 2024 EPS and revenue was unavailable due to access limits during retrieval; therefore, explicit comparison to consensus cannot be provided at this time. Values would normally be retrieved from S&P Global; unavailable in this instance.
Key Takeaways for Investors
- Near-term stock narrative centers on a material FY2023 restatement, elevated impairments and legal expenses, and a deliberate reset year in 2025; expect cleansing of underperforming studios and stricter franchisee gating to support healthier unit economics .
- KPIs remain resilient (system-wide sales, AUV), anchored by scaled brands (Club Pilates, Pure Barre, StretchLab, YogaSix); portfolio concentration suggests focusing diligence on brand-level comps/closure rates, especially StretchLab/CycleBar/YogaSix .
- Mix and margin dynamics: recurring revenue ~78% in Q4; equipment/merchandise margin actions (inventory reduction, freight normalization) should support Adjusted EBITDA trajectory toward 38% margin in 2025 midpoint .
- Balance sheet watch items: total long-term debt ~$352.4M; ongoing credit amendment and pursuit of whole business securitization; preferred dividends ~$1.9M/quarter .
- 2025 guide implies modest EBITDA growth on flat revenue and fewer net openings; stock will likely trade on evidence of execution (license sales resumption, closure normalization, legal cost stabilization, data/ops initiatives hitting milestones) .
- International expansion is a medium-term growth lever; near-term investments are cost-neutral via role reallocations, reducing risk to SG&A in 2025 .
- Portfolio actions (“less is more”) could be a re-rating catalyst if capital is redeployed to highest-return brands and 4-wall economics consistently reach 20–25% studio-level EBITDA margins .