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Pepsi Bottling Group Reports 3Q 2008 Results; Comparable Diluted EPS Growth of 8%

Source: The Pepsi Bottling Group, Inc.
30/09/2008

Somers, 30 Sep - The Pepsi Bottling Group, Inc. today reported third quarter 2008 revenue of $3.8 billion, a two percent increase over prior year.

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Net income was $231 million, or reported diluted earnings per share (EPS) of $1.06. In the third quarter of 2007, the Company reported net income of $260 million, or $1.12 per diluted share, which included a net after-tax gain of $31 million, or $0.14 per diluted share due to a tax benefit and restructuring charges.

"PBG's third quarter performance marks the continuation of our ability to deliver solid earnings growth," said PBG President and Chief Executive Officer Eric Foss. "The combination of good execution at the point of sale, superior net revenue and margin management, and cost and productivity initiatives has enabled us to effectively manage through a challenging set of global business conditions.

"Our strategic priorities for the balance of 2008 and beyond are to strengthen our global brand portfolio, improve our operating capabilities and capitalize on international growth opportunities," Foss continued. "We believe this strategy will yield benefits to our business while also positioning PBG well for continued success in the future."

Executive Summary

 --  Worldwide net revenue per case increased nine percent with growth across every geographic segment. Net revenue per case  improved five percent in the U.S. and Canada segment due primarily to rate increases.

--  Total worldwide physical case volume declined six percent reflecting soft economic conditions globally. Volume in the U.S. and Canada segment declined six percent as a result of overall weakness in the liquid refreshment beverage category. European volume declined six percent. In Mexico, volume declined nine percent, driven by a combination of softer macroeconomic factors and the Company's actions to improve margins.

--  Comparable worldwide operating income for the third quarter was flat with the third quarter of 2007. Comparable operatingincome growth in Europe and Mexico was offset by declines in  the U.S. and Canada segment. Reported worldwide operating income increased five percent as the Company cycled restructuring charges recorded in the third quarter of 2007.

--  The Company repurchased approximately 3.5 million shares of  its stock in the third quarter. Year-to-date, 15 million shares have been repurchased and about $600 million in cash has been returned to shareholders through dividends and share repurchases. Since the inception of the share repurchase authorization in 1999, 146.5 million shares have been  repurchased and 28.5 million shares remain available for repurchase under the current plan.

Financial Highlights

In the U.S. and Canada segment, physical case volume decreased six percent as macroeconomic factors negatively impacted the liquid refreshment beverage category and the Company took steps to improve the profitability of its bottled water business in the take-home channel. Volume declined six percent in Europe, driven by declines in Spain, Russia and Turkey. Russia declined five percent; however, on a two year basis, volume growth is up five percent. In Mexico, volume declined nine percent, due in part to the Company's pricing actions to drive improved margins across its portfolio and slower economic growth.

Foreign currency translation contributed about three percentage points of growth to net revenue, cost of goods sold (COGS) and selling, delivery and administrative (SD&A) expenses. The net effect was an increase of three percentage points on operating income.

Reported COGS per case was up 11 percent in the third quarter. COGS performance was impacted by expected increases in input costs, as well as foreign currency translation.

PBG's comparable SD&A expenses grew one percent in the third quarter, with the U.S. and Canada segment down two percent due to the continued success of cost and productivity initiatives as well as volume declines. On a reported basis, SD&A decreased one percent as the Company lapped the restructuring charges recorded in the prior year. In the U.S. and Canada, reported SD&A decreased four percent.

2008 Guidance

In 2008, PBG expects to achieve top-line growth in the mid-single digits. PBG's comparable operating profit is expected to grow in the low-single digits for the year. Comparable diluted EPS are now forecasted to be $2.32 to $2.38. Operating free cash flow is expected to be about $620 million.

Non-GAAP Measures

The Company prepares its consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (U.S. GAAP). In an effort to provide investors with additional information regarding the Company's results and to provide a meaningful year-over-year comparison of the Company's financial performance, the Company sometimes uses non-GAAP financial measures as defined by the Securities and Exchange Commission. The differences between the U.S. GAAP and non-GAAP financial measures are reconciled in this attachment. In presenting comparable results, the Company discloses non-GAAP financial measures when it believes such measures will be useful to investors in evaluating the Company's underlying business performance. Management uses the non-GAAP financial measures to evaluate the Company's financial performance against internal budgets and targets (including under the Company's incentive compensation plans). In addition, management internally reviews the results of the Company excluding the impact of certain items as it believes that these non-GAAP financial measures are useful for evaluating the Company's core operating results and facilitating comparison across reporting periods. Importantly, the Company believes non-GAAP financial measures should be considered in addition to, and not in lieu of, U.S. GAAP financial measures. The Company's non-GAAP financial measures may be different from non-GAAP financial measures used by other companies.

Items Affecting Comparability

Restructuring Charges

In the third and fourth quarters of 2007, PBG announced realignments in the Company's organization. Since the inception of the program and through June 14, 2008, the Company incurred a pre-tax charge of approximately $33 million. Of this amount, we recorded $3 million in the first half of 2008, primarily relating to relocation expenses in our U.S. & Canada segment. During the third quarter of 2007, we recorded Restructuring Charges of $20 million or $0.06 per diluted share, of which $12 million was recorded in the U.S. & Canada segment and the remaining $8 million was recorded in the Europe segment.

Asset Disposal Charge

During the fourth quarter of 2007, PBG adopted a Full Service Vending (FSV) Rationalization plan to dispose of older underperforming assets and to redeploy assets to higher return accounts. Over the course of the FSV Rationalization plan, we incurred a pre-tax charge of approximately $25 million, the majority of which was non-cash, including costs associated with the removal of these assets from service, disposal costs and redeployment expenses. Of this amount we incurred a pre-tax charge of $2 million in the first half of 2008 associated with the FSV Rationalization plan.

Tax Audit Settlement

During the third quarter of 2007, PBG recorded a net non-cash benefit of $46 million or $0.20 per diluted share to income tax expense related to the reversal of reserves for uncertain tax benefits resulting from the expiration of the statute of limitations on the IRS audit of our U.S. 2001 and 2002 tax returns.

2008 Third Quarter Results
-----------------------------------------------------

                                                      Diluted Earnings
                                                          Per Share
                                                         Growth Rate
                                                      ----------------
Comparable Growth                                            8%
Restructuring Charges                                        6
Tax Audit Settlement                                        (19)
                                                      ----------------
Reported Growth                                             (5%)
                                                      ================


                                                         Worldwide
                                                          Operating
                                                           Income
                                                         Growth Rate
                                                      ----------------
Comparable Growth                                            0%
Restructuring Charges                                        5
                                                      ----------------
Reported Growth                                              5%
                                                      ================
                                                    SD&A Growth Rates
                                                    ------------------
                                                              U.S. and
                                                    Worldwide  Canada
                                                    --------- --------
Comparable Growth                                         1%      (2%)
Restructuring Charges                                    (2)      (2)
                                                    --------- --------
Reported Growth                                          (1%)     (4%)
                                                    ========= ========
2008 Full-Year Guidance
--------------------------------------------

                                                  Full-Year 2008
                                                 Operating Income
                                                    Growth Rate
                                            --------------------------
Comparable Growth                               Low-single digits
Restructuring Charges                                   3%
Asset Disposal Charge                                   2%
                                            --------------------------

Reported Growth                             Mid- to high-single digits
                                            ==========================

                                                  Full-Year 2008
                                               Diluted Earnings Per
                                                       Share
                                            --------------------------

Comparable Results                                $2.32 to $2.38
Restructuring Charges & Asset Disposal
 Charge                                              ($0.01)
                                            --------------------------
Reported Results                                  $2.31 to $2.37
                                            ==========================

Operating Free Cash Flow

The Company defines Operating Free Cash Flow (OFCF) as Cash Provided by Operations, less capital expenditures, plus excess tax benefits from the exercise of stock options.

The Company uses OFCF to evaluate the performance of its business and management considers OFCF an important indicator of the Company's liquidity, including its ability to satisfy debt obligations, fund future acquisitions, pay dividends to common shareholders and repurchase Company stock.

OFCF is a non-GAAP financial measure and should be considered in addition to, not as a substitute for Cash Provided by Operations as well as other measures of financial performance and liquidity reported in accordance with U.S. GAAP. The Company's OFCF may not be comparable to similarly titled measures reported by other companies.

2008 Full-Year OFCF Guidance

PBG expects its full-year 2008 OFCF to be about $620 million. The Company anticipates capital expenditures to be in the range of $750 to $775 million and Cash Provided by Operations plus the excess tax benefits from the exercise of stock options to be over $1.3 billion.

THE PEPSI BOTTLING GROUP, INC.
           CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
           in millions, except per share amounts, unaudited


                        12 Weeks Ended            36 Weeks Ended
                   ------------------------- -------------------------
                   September 6, September 8, September 6, September 8,
                       2008         2007         2008         2007
                   ------------ ------------ ------------ ------------

Net revenues             $3,814       $3,729      $9,987       $9,555
Cost of sales             2,077        2,003       5,475        5,171
                   ------------ ------------ ------------ ------------

Gross profit              1,737        1,726       4,512        4,384
Selling, delivery
and
administrative
expenses                 1,282        1,293       3,599        3,493
                   ------------ ------------ ------------ ------------

Operating income            455          433         913          891
Interest expense,
net                         65           65         187          199
Other non-
operating
expenses
(income), net                5            -          (1)          (2)
Minority interest            43           41          76           72
                   ------------ ------------ ------------ ------------

Income before
income taxes               342          327         651          622
Income tax expense          111           67         218          171
                   ------------ ------------ ------------ ------------

Net income               $  231       $  260      $  433       $  451
                   ============ ============ ============ ============

Basic earnings per
share                   $ 1.09       $ 1.16      $ 1.99       $ 1.99
                   ============ ============ ============ ============

Weighted-average
shares
outstanding                212          226         217          227

Diluted earnings
per share               $ 1.06       $ 1.12      $ 1.94       $ 1.94
                   ============ ============ ============ ============

Weighted-average
shares
outstanding                217          232         223          233

                    THE PEPSI BOTTLING GROUP, INC.
           CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
                        in millions, unaudited


                                                  36 Weeks Ended
                                             -------------------------
                                             September 6, September 8,
                                                 2008         2007
                                             ------------ ------------

Cash Flows - Operations
    Net income                                   $   433        $ 451
    Adjustments to reconcile net income to
     net cash provided by operations:
        Depreciation and amortization                468          457
        Deferred income taxes                         35          (57)
        Share-based compensation                      41           43
        Net other non-cash charges and
         credits                                     259          260
        Changes in operating working
         capital, excluding effects of
         acquisitions:
            Accounts receivable, net                (469)        (533)
            Inventories                             (104)         (97)
            Prepaid expenses and other
             current assets                           (6)         (13)
            Accounts payable and other
             current liabilities                      98          325
            Income taxes payable                     121          131
                                             ------------ ------------
        Net change in operating working
         capital                                    (360)        (187)
        Casualty insurance payments                  (55)         (48)
        Other, net                                  (104)         (45)
                                             ------------ ------------
Net Cash Provided by Operations                      717          874
                                             ------------ ------------

Cash Flows - Investments
    Capital expenditures                            (579)        (563)
    Acquisitions, net of cash acquired               (44)         (49)
    Investments in noncontrolled affiliates         (608)           -
    Proceeds from sale of property, plant
     and equipment                                    15            9
    Other investing activities, net                 (139)           6
                                             ------------ ------------
Net Cash Used for Investments                     (1,355)        (597)
                                             ------------ ------------

Cash Flows - Financing
    Short-term borrowings, net                       751          126
    Proceeds from long-term debt                       -            1
    Payments of long-term debt                        (7)         (12)
    Dividends paid                                   (99)         (82)
    Excess tax benefit from the exercise of
     equity awards                                     2            6
    Proceeds from the exercise of stock
     options                                          36           92
    Share repurchases                               (489)        (331)
    Contributions from minority interest
     holder                                          308            -
    Other financing activities                        (4)           -
                                             ------------ ------------
Net Cash Provided by (Used for) Financing            498         (200)
                                             ------------ ------------

Effect of Exchange Rate Changes on Cash and
 Cash Equivalents                                    (10)           3
                                             ------------ ------------

Net (Decrease) Increase in Cash and Cash
 Equivalents                                        (150)          80
Cash and Cash Equivalents - Beginning of
 Period                                              647          629
                                             ------------ ------------

Cash and Cash Equivalents - End of Period        $   497        $ 709
                                             ============ ============

Supplemental Information
--------------------------------------------

Capital expenditures incurred                    $  (537)       $(527)
Change in accounts payable and other accrued
 liabilities related to capital expenditures         (42)         (36)
                                             ------------ ------------
Cash paid for capital expenditures               $  (579)       $(563)

Note: Certain reclassifications were made to our 2007 Condensed Consolidated Statement of Cash Flows to conform to the 2008 presentation.

                    THE PEPSI BOTTLING GROUP, INC.
                CONDENSED CONSOLIDATED BALANCE SHEETS
                in millions, except per share amounts

                                             (unaudited)
                                             September 6, December 29,
                                                 2008         2007
                                             ------------ ------------
ASSETS
Current Assets
Cash and cash equivalents                        $   497      $   647
Accounts receivable, net                           1,989        1,520
Inventories                                          680          577
Prepaid expenses and other current assets            486          342
                                             ------------ ------------
     Total Current Assets                          3,652        3,086

Property, plant and equipment, net                 4,160        4,080
Other intangible assets, net                       4,208        4,181
Goodwill                                           1,526        1,533
Investments in noncontrolled affiliates              608            -
Other assets                                         239          235
                                             ------------ ------------
     Total Assets                                $14,393      $13,115
                                             ============ ============

LIABILITIES AND SHAREHOLDERS' EQUITY
Current Liabilities
Accounts payable and other current
 liabilities                                     $ 2,150      $ 1,968
Short-term borrowings                                980          240
Current maturities of long-term debt               1,306            7
                                             ------------ ------------
     Total Current Liabilities                     4,436        2,215

Long-term debt                                     3,474        4,770
Other liabilities                                  1,225        1,186
Deferred income taxes                              1,367        1,356
Minority interest                                  1,384          973
                                             ------------ ------------
     Total Liabilities                            11,886       10,500
                                             ------------ ------------

Shareholders' Equity
Common stock, par value $0.01 per share:
  Authorized 900 shares, issued 310 shares             3            3
Additional paid-in capital                         1,841        1,805
Retained earnings                                  3,438        3,124
Accumulated other comprehensive loss                 (60)         (48)
Treasury stock: 99 shares and 86 shares at
 September 6, 2008
and December 29, 2007, respectively               (2,715)      (2,269)
                                             ------------ ------------
     Total Shareholders' Equity                    2,507        2,615
                                             ------------ ------------
         Total Liabilities and Shareholders'
          Equity                                 $14,393      $13,115
                                             ============ ============
                    THE PEPSI BOTTLING GROUP, INC.
                             SEGMENT DATA
                        in millions, unaudited


                                                  12 Weeks Ended
                                             -------------------------
                                             September 6, September 8,
Net Revenues                                     2008         2007
-------------------------------------------- ------------ ------------

U.S. & Canada                                     $2,652       $2,665
Europe                                               770          683
Mexico                                               392          381
                                             ------------ ------------
    Worldwide net revenues                        $3,814       $3,729
                                             ============ ============

Operating Income
--------------------------------------------

U.S. & Canada                                     $  300       $  300
Europe                                               123          110
Mexico                                                32           23
                                             ------------ ------------
    Worldwide operating income                       455          433
Interest expense, net                                 65           65
Other non-operating expenses, net                      5            -
Minority interest                                     43           41
                                             ------------ ------------
    Income before income taxes                    $  342       $  327
                                             ============ ============


                                                  36 Weeks Ended
                                             -------------------------
                                             September 6, September 8,
Net Revenues                                     2008         2007
-------------------------------------------- ------------ ------------

U.S. & Canada                                     $7,395       $7,294
Europe                                             1,598        1,327
Mexico                                               994          934
                                             ------------ ------------
    Worldwide net revenues                        $9,987       $9,555
                                             ============ ============

Operating Income
--------------------------------------------

U.S. & Canada                                     $  712       $  745
Europe                                               137           99
Mexico                                                64           47
                                             ------------ ------------
    Worldwide operating income                       913          891
Interest expense, net                                187          199
Other non-operating income, net                       (1)          (2)
Minority interest                                     76           72
                                             ------------ ------------
    Income before income taxes                    $  651       $  622
                                             ============ ============


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