2Q18 Earnings Primer

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IF IT’S CORBIN, IT’S ACTIONABLE

2Q18 Earnings Primer Investor Sentiment Survey July 11, 2018 CORBINADVISORS.COM

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Inside The Buy-sideÂŽ 2Q18 Earnings Primer

Issue Date: July 11, 2018

For over a decade, we have surveyed global investors and analysts on the equity markets, world economies and business climate. We share our research broadly with corporate executives, investor relations (IR) professionals and the financial community.

Market Performance* 2Q18

YTD

(0.5%)

(2.0%)

NASDAQ

6.3%

8.1%

S&P 500

2.9%

1.7%

Russell 2000

8.6%

7.0%

DJIA

Survey Scope: 87 participants globally, comprising 68% buy side and 32% sell side; assets under management total ~$1.0 trillion Survey Timeframe: June 5 – 26, 2018

* As of Jun. 29, 2018

By Type Generalist Multi Industrials Financials

By Investment Style

71%

Core Growth

10% 2%

1

10%

GARP Europe

5% 2%

Healthcare

1%

Energy

1%

IT

1%

30% 26%

N. America

9%

Cons. Disc.

1 For

By Region

34%

54%

Asia/Pacific Latin America

multiple coverage, sectors include: Consumer Staples, REITs, Telecom and Utilities CORBINADVISORS.COM CORBINADVISORS.COM

Hedge Fund

21%

Core Value VC/Private Equity

14% 5%

Deep Value

2%

Yield

2%

2


Word Cloud: Frequency of Occurrence

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Another Strong Quarter Expected as Corporations Slash through Policy Thicket; Continued Gradual Erosion of Positive Sentiment is Noted but Don’t Blink Yet While Positive Sentiment is Off Jan. 2018 Peak, Surveyed Investors Can’t Shake Off That “G-Thang” (Growth!)

#1 and Expect Another Strong Quarter 

45% expect results to be Better Than consensus estimates, generally in line with last quarter views, while 55% continue to expect sequential improvement

Organic Growth, EPS and Cash Flow largely expected to Improve QoQ but at slightly muted levels

Investor sentiment remains elevated with 64% describing their stance as Neutral to Bullish to Bullish while outright bears retreat; executive tone is also described as slightly rosier

#2 Investors Are Well-Aware of the Headwinds But Remain Committed to Equity Markets…for Now 

Nearly 80% express Moderate to High concern about tariffs and trade wars, marking the second consecutive quarter in which both were cited as leading, unaided concerns; still, the majority are confident in companies’ ability to largely offset cost inflation and/or tariff impacts through pricing actions

All regions are expected to cool off and for the first time since Sep. 2016, neither the U.S. nor Eurozone is in the top two expected to improve; India and SE Asia take the lead

Despite these headwinds, fewer than 50% classify U.S. equities as Overvalued, a decrease from 57% sequentially; additionally, 35% see room for expansion, compared to 22% last quarter

70% report holding steady or buying, a slight uptick from last quarter, while outright sellers decreased

#3 As the Cycle Grows Longer in the Tooth, Gradual Sentiment Erosion Markers Emerge but There is Room to Go 

In line with the prior quarter, 80% of investors believe we are Mid-to-Late to Late in the economic cycle; the majority, 55%, believe we will peak in 2019 or 2020

This marks the second consecutive quarter of fewer investors expecting sequential earnings improvement, down from an all-time high of 72% in Jan. 2018

Those expecting Worse Than consensus performance increase for the third consecutive survey

Views that Organic Growth will Improve erode for the third consecutive quarter CORBINADVISORS.COM CORBINADVISORS.COM

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When the Going Gets Tough…Another Strong Quarter is Expected Despite Increasing Headwinds That Continue to Erode Annual Guidance Conservatism Expectations Regarding 2Q18 Earnings Performance Relative to Consensus

Economic Data Consumer Confidence Tax Reform

Jun '17 Sep '17 Dec '17

36%

39%

43% 43% 45%

Tax Reform Oil Prices 52% 49% 50% 48% 43%

Mar '18

Input Costs

Jun '18 15%

11% 5%

Better Than

55%

Expect Sequential Improvement

In Line

88%

vs. 60% Last Quarter

9%

12%

Worse Than

Expect In Line to Better Than Consensus Results vs. 91% Last Quarter

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Enthusiasm Regarding Core Performance Remains Strong but at Slightly Less Optimistic Levels…Soft Landing? KPI Trends – Expectations Organic Growth

EPS

61% 46%

54% 50%

68% 68% 59%

46% 35%

39% 29% 17% 8%

Improving

64%

Staying the Same

27% 26% 17%

11%

52%

57%

4%

Worsening

Improving

Staying the Same

59%

28%

40%

35%

30% 15%

53%

Staying the Same

Worsening

47% 45%

29% 29%

24% 26%

15% 14%

11%

3% Improving

8%

Operating Margins

51% 33% 35%

15%

14% 6%

Cash Flow 62%

28%

Improving

Worsening

Sep '17

Dec '17

Mar '18

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Staying the Same

7%

Worsening

Jun '18 6


Commentary on Earnings Expectations vs. Consensus Better Than – 45%

In Line – 43%

Worse Than – 12%

“Momentum in economic data and consumer expectations post-tax cuts.”

“Taxes.” Buy Side, IT, N. America

Buy Side, Generalist, N. America

“Tax reductions and buybacks.” Buy

“Higher costs (interest rates, labor, materials) and slower international growth.” Buy Side, Generalist, N. America

Side, Generalist, Europe

“Several cycles (e.g., Ag, Energy) are turning upward simultaneously. Many U.S. companies have fared well during the down cycle and will be in great shape as conditions improve.” Buy Side,

“For some sectors, higher oil prices and overall good global growth sentiment with high consumer confidence.” Buy Side, Generalist, Europe

“Slowdown in growth plus rising oil prices.” Buy Side, Generalist, N. America “Currency, inflation and oil prices.” Buy Side, Generalist, Europe

Generalist, N. America

“Currencies, PMI and oil.” Buy Side, “Tax cuts and consumer sentiment.” Buy

Generalist, Europe

Side, Financials, N. America

“Coming from a high level and currency and trade issues.” Buy Side, Generalist, Europe

“Good macro environment.” Buy Side,

“Leading macro pointing to growth slowing, especially in Europe, China, UK, Nordics and Swiss.” Buy Side,

Generalist, Europe

“Price increases taking effect to offset raw material cost inflation.” Sell Side,

Generalist, Europe

Industrials, N. America

“Tariffs add to yet increasing input prices and accelerating salaries.” Sell Side,

“Economy remains strong for now.”

Generalist, Europe

Sell Side, Telecom, Europe

“Improvement in rural consumption and stable demand environment will drive the performance of consumer goods.” Sell Side, Multi, Asia

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Topics of Interest for 2Q18 Earnings Calls

1

Ability to Offset Rising Input Costs through Pricing

2

Trade War Impact

3

Capex

Out of N. America

Out of Europe

“Organic growth expectations, changes in capital plans or capital deployment and post-tax reform.” Buy Side, Generalist

“Interest rate perspectives and margins.” Buy Side, Generalist “Higher input costs and FX implications.” Buy Side, Generalist

“Peak earnings concerns are foolish. Would like to hear management assure the Street that business is pretty good.”

“Deleveraging balance sheets.” Buy Side, Generalist

Buy Side, Generalist

“Pricing power to offset higher costs.” Buy Side, Generalist “Global trends in organic consumer activity.” Buy Side,

“Capex and increased productivity.” Buy Side, Generalist “Trade wars.” Sell Side, Telecom

Generalist

“Revenue growth, margins and capex.” Sell Side, Financials

“Operating margins.” Buy Side, Generalist

Out of Asia

“Pricing power, margins, international sales and wage pressures.” Buy Side, Generalist

“Input costs.” Sell Side, Multi

“Capex outlook.” Buy Side, Generalist

“Improvement in demand environment and input cost inflation.” Sell Side, Multi

“Demand, pricing and inflation.” Buy Side, Generalist “Wages, hiring, capital efficiencies, refinancing prospects and other input costs.” Sell Side, Cons. Discretionary “Freight costs and supply, supply chain logistics, raw material cost and pricing to offset.” Sell Side, Industrials

“Capex cycle, AI in business processes and trade war impact.” Sell Side, Multi “Readiness for economic downturn.” Sell Side, Multi “Interest rates.” Sell Side, Multi

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Get While the Gettin’s Good…Investor Sentiment and Management Tone Holding Steady Despite Inflation, Interest Rate Hikes and Trade War Clouds

Investor Sentiment

66%

22%

21%

Management Tone

64%

75%

78% 27%

29%

48%

49%

Bullish Neutral to Bullish 44%

43%

Neutral Neutral to Bearish Bearish

12%

14%

15%

21%

22%

16%

7%

1%

3%

5% 1%

Mar '18

Jun '18

Mar '18

Jun '18

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Commentary on Sentiment Drivers Bullish – 21%

“GDP performance.” Sell Side, Financials, Europe

“Business development exceeding expectations. Investment in technology and physical plants is expected to increase productivity, revenue, as well as earnings.” Buy Side, Generalist, N. America

“2017 was year of events, including implementation of Goods and Services Tax (GST), affecting the performance of companies in short span. Improving macro environment, especially in rural India, is driving sentiment.” Sell Side,

“Earnings.” Buy Side, Financials, N. America

Multi, Asia

“Orders, positive economic data.” Sell Side, Industrials,

Neutral – 14%

N. America

“A better perspective for the consummation in Mexico and other countries.” Sell Side, Multi, Latin America

“Slowing earnings growth.” Buy Side, Generalist, N. America

Neutral to Bullish – 43%

“I’m concerned with the market’s valuation and the length of the economic cycle, which could turn down next year as interest rates continue to rise.” Sell Side, Telecom, Europe

“Employment, de-regulation and consumers.” Buy Side,

“Many unexpected factors, like trade war.” Sell Side, Multi,

Generalist, N. America

Asia

“Headwinds to growth exist but have surprisingly been muted thus far.” Buy Side, Generalist, N. America

Neutral to Bearish – 21%

“Some concern over geopolitical issues near-term and tariffs.” Buy Side, Generalist, N. America

“Macro and politics and international.” Buy Side, IT, N. America

“Commodity inflation and trade wars.” Sell Side, Generalist, “Some of the hurdles of the last semester seem to be over.”

N. America

Buy Side, Generalist, Europe

“The party is almost over.” Sell Side, Multi, Asia “Trade policy fears.” Sell Side, Generalist, N. America “Global economy.” Sell Side, Generalist, Europe * Bearish (7%)

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Majority Expect U.S. GDP of 2.5% - 3.0% While Predictions of the Cycle Continue to Suggest There’s More Gas in the Tank…Giddy Up! Where Are We in the Economic Cycle?

What is Your Prediction for 2018 U.S. GDP Growth?

55% 48%48%

59% 30%32% 26%

33%

17% 14% 13% 1% 0% 0%

26%

Early

5% 5% 6% Early-toMid

Mid

Dec '17

Mid-toLate

Mar '18

Late

Jun '18

When Do You Think We Will Peak? 10%

10%

42%

10%

30%

6% 4%

17% 17%16%

1% 1.0%

25% 19% 10% 9% 12%

NA 1.5%

2.0%

2.5%

3.0%

3.5%

4.0%

I Do Not Pay Attention to GDP

Already Peaked

0% 2018

2019

2020

Mar '18 CORBINADVISORS.COM CORBINADVISORS.COM

2021

2022

0%

3%

Beyond 2022

Jun '18 11


Trade Wars Remain Top Concern While Majority Are Confident That Companies Can Offset Inflation…How Quickly Can They Recoup the Cost? Concern Levels Trade Wars Mar '18

26%

Jun '18

22%

22%

26%

No Concern

79%

Rising Input Costs 52%

Mar '18

52%

Jun '18 10%

Moderate

High

Express Moderate to High Concern about Tariffs

Jun '18

49%

36% No Concern

64%

40%

55%

No Concern

61%

37%

35% Moderate

High

Are Somewhat to Very Confident in Companies’ Ability to Largely Offset Cost Inflation and/or Tariff Impacts through Pricing Actions

Volatile FX Mar '18

23%

Rising Interest Rates 36%

40% Moderate

Mar '18

15%

Jun '18

24% High

Express Moderate to High Concern with FX, a 13pt Increase, Sequentially

30%

33% No Concern

82% CORBINADVISORS.COM CORBINADVISORS.COM

36%

40% Moderate

34%

27% High

Expect YE 2018 Fed Funds Rate to be 2.0% - 2.25%; Currently at 1.75% 12


Top Unaided Concerns from around the Globe

1

Trade Wars

2

3

Inflation

Interest Rate Hikes

Out of N. America

Out of Europe

“Input cost inflation underestimated, drives 2018 expectations lower. Sustained, counter-trend, stronger dollar and geopolitical.”

“Financial turbulence, Italian politics and trade war.” Buy Side, Generalist

Buy Side, Generalist

“Higher interest rates, tariffs and trade war.” Buy Side, Generalist

“Eurozone currency community, trade war and Central bank rates (Eurozone).” Buy Side, Generalist

“Domestic skilled labor shortage/wage inflation. Federal Reserve moves the Fed Funds Rate too quickly. War with China.” Buy

“Eurozone and Italy crisis, policy mistakes by Central Banks and EMs (Indonesia, Brazil, Turkey).” Buy Side, Generalist

Side, Generalist

“Higher input costs, trade wars and hiccup in China.” Buy Side, Generalist

“Higher-than-expected inflation, higher input costs leading to margin pressure, market noise due to Trump actions and Italy combined with poor liquidity during the summer.” Buy Side, Multi

“Trade, nationalism in Eurozone and inflation in the U.S.” Buy Side, Generalist

Out of Asia

“Tariffs and trade wars. Deterioration in relations with Iran and Russia. Rising interest rates.” Buy Side, Generalist

“Rising crude oil prices, sustained slowdown in Europe and volatile currency movement.” Sell Side, Multi

“Inflationary pressures; interest rates; trade tensions impact on sentiment/risk appetite.” Buy Side, Generalist

“Foreign exchange rate, interest rates and protectionism.” Sell

“Lack of experience in the Treasury and Fed and an unpredictable president: inflation triggering an interest rate overshoot that chokes off growth. Excessive wage growth leading to inflation due to tight labor markets.” Sell Side, Generalist

Side, Multi

“Trade war, rising oil prices and liquidity crunch.” Sell Side, Multi

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All Regions See Eroding Sentiment Regarding Growth over Next Six Months; for the First Time Since Sep. 2016, Neither U.S. nor Eurozone among Top Two Global Economy Expectations over the Next Six Months

India

42%

45%

13%

-7 pts

+1 pt

Southeast Asia

41%

46%

13%

-6 pts

+6 pts

U.S.

39%

45%

16%

-20 pts

+2 pts

Brazil

34%

40%

26%

-14 pts

+4 pts

Eurozone

33%

36%

31%

-28 pts

+21 pts

Latin America

32%

47%

21%

-3 pts Japan

-1 pt 24%

64%

12%

-4 pts Mexico

-2 pts 23%

49%

28%

-2 pts China

UNCH 20%

48%

32%

-3 pts

+9 pts Improving

Staying The Same CORBINADVISORS.COM CORBINADVISORS.COM

Worsening

14


Despite Headwinds, More Runway Seen as Investors Increasingly Expect U.S. Equity Valuations to Expand U.S. Equity Valuation Classification Jun '17 8%

45%

QoQ Investment Trends

47% 43%

Sep '17 8%

48%

44%

39% 36%

Dec '17 5%

39%

56%

Mar '18 1%

42%

57%

Jun '18 4%

48% Under

32%

31%31%

18%18%18%

48% Fairly

14% 11%

Over 6%

2018 U.S. Equity Valuation Expectations

Mar '18

23%

42%

35%

1% 1% 1% Net Buyer

Net Seller Dec '17

Jun '18

35%

43%

Expand

Remain Flat

Holding

Mar '18

Rotating

Liquidating

Jun '18

22% Contract CORBINADVISORS.COM CORBINADVISORS.COM

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Views on Global Capex Expansion Soften Somewhat but Remain Elevated and Oil & Gas Still Predicted to Strengthen Expectations over the Next Six Months

Global Capex

56%

34%

10% +8 pts

-11 pts Oil & Gas Markets

49%

41%

10%

+1 pt

-4 pts

Non-Resi Const.

35%

49%

16%

+5 pts

+3 pts

Resi Const.

34%

46%

20%

UNCH Consumer Confidence

+6 pts 25%

50%

25% +8 pts

-10 pts Global PMI

24%

49%

27% +5 pts

-5 pts Input Costs/Inflation

20%

31%

49%

+2 pts

-4 pts Improving

Staying the Same CORBINADVISORS.COM CORBINADVISORS.COM

Worsening

16


Few Significant Shifts in Sentiment as Investors Stick to Their Bets Ahead of Earnings Season

61% 67%

Technology

58% 57%

Financials

34% 42%

Healthcare

34% 40%

Mar '18

31% 45% 21% 30% 24% 22%

Building Products

22% 18%

Energy

29% 25%

Industrials

46%

Cons. Staples

32% 37%

Biotechnology

38%

Telecom

43%

Cons. Disc.

55%

REITs

34%

Energy

47%

Utilities

21% 16%

Industrials

Jun '18

Mar '18

Energy and Consumer Discretionary See Largest Positive Shifts Due to Rising Oil Prices and Increasing Confidence, Respectively

Jun '18

Utilities and REITs Remain Out of Favor and Have Garnered Bear Top Spots Since Dec. 2016; Telecom Sees Sharp Increase in Negative Sentiment

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ABOUT US

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About Us Our Passion Is Creating Value for Public Companies We are a catalyst – an investor relations (IR) advisory firm that partners with management teams to drive long-term shareholder value. We bring third-party objectivity as well as best practice knowledge and collaborate with our clients to execute a sound, effective investor communication and engagement strategy. Our proven methodology, proprietary analytics database, trusted reputation and in-depth experience generate unique insights. This marriage of research and rigor delivers comprehensive, actionable recommendations for internal and external value creation. We tailor strategies that enable high-impact decision making, secure maximum investor mindshare and ultimately create long-term shareholder value. From research-based insights to actionable strategies that differentiate our clients, Corbin unlocks thoughtful, positive change. We start by asking the right questions and end with providing actionable counsel that drives results.

If it’s Corbin, it’s Actionable.

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