Quarterly Earnings Primer April 2017

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1Q17 Earnings Primer Investor Sentiment Survey April 6, 2017 CORBINADVISORS.COM 1


Inside The Buy-sideÂŽ 1Q17 Earnings Primer

Issue Date: April 6, 2017

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. Survey scope: 83 investors and analysts globally, comprising 64% buy side, which manage over $1.7 trillion in assets

Market Performance

DJIA NASDAQ S&P 500 Russell 2000 1

1Q171

1Q162

4.6% 9.8% 5.5% 2.1%

1.5% (2.8%) 0.8% (1.9%)

As of Mar. 31, 2017 31, 2015 – Mar. 31, 2016

2 Dec.

Survey timeframe: March 6 - 31, 2017 By Sector Generalist

By Region Core Growth

51% N. America

Multi Industrial

72%

19% 10% Europe

Financial

6%

Healthcare

5%

Cons. Disc.

4%

Asia Pacific IT

2%

Other

3%

17%

10%

1%

30%

GARP

16%

Core Value

16%

Hedge Fund

12%

Growth

6%

Inc. Value/Yield

6%

Deep Value Latin America

*64% buy side

By Style

Other

2% 12%

CORBIN ADVISORS 2


Word Cloud: Frequency Of Occurrence

CORBIN ADVISORS 3


Key Findings: Trump Continues To Dominate Mindshare And All Eyes Are On 1Q17 Earnings, Which Should Provide The Real Facts #1

Sentiment On Global Markets Heats Up While U.S. Loses Some Steam Amid Trump Policy Execution Concerns

▪ All non-U.S. regions see uptick in positive sentiment with global trade expected to improve ▪ Calls for U.S. economy and GDP growth weakened somewhat, with Trump pro-business agenda priced in but not yet

gaining traction; implies high risk of bearish reaction if actions don’t materialize ▪ Wunderbar! Eurozone shrugs off woes and sees most significant improvement in sentiment; 68% more positive toward

region, up from 40% last quarter and 21% three periods ago…will Le Pen rain on the parade? ▪ Sun rising: 34% more bullish toward Japan; country was most bearish less than one year ago

#2

Despite Healthy Expectations For 1Q Earnings, Anticipated Margin Contraction And An Overheating Market Give Some Pause

▪ More than 80% expect 4Q earnings to be in line or better than consensus, a continuation from last quarter; those expecting

beats registers the highest since 4Q13 ▪ Expectations for higher organic growth spike to 62% from 45% last quarter, marking the fourth consecutive period of

expected improvement ▪ According to investors, management tone is the most upbeat it's been in two years ▪ An overwhelming 97% consider U.S. equity markets fairly to overvalued and more than 40% expect multiples to contract ▪ Reality check: 7% of respondents describe their current investment activity as liquidating, up from 0%; additionally, net

buyers decline to 27% from 42% last quarter

#3

Sector Rotation Is Evident: Higher-beta Stocks Take Center Stage While Defensive Plays Take A Backseat

▪ Technology regains top spot and Industrials shift into high gear while nearly 40% report bearish sentiment toward

Consumer Discretionary ▪ Expected rate hikes continue to cast a cloud on yield-oriented sectors with REITs and Utilities taking it on the chin CORBIN ADVISORS 4


Investor Expectations For Improved Earnings Continue To Rise And Reach The Highest Level In Over Three Years Expectations Regarding 1Q17 Earnings Performance Relative To Consensus

Jun '16

Macro Top-line Growth

Sep '16 44% Dec '16 Mar '17

31%

Higher Costs Seasonality

Slow Growth Low Inflation

35%

47% 50% 40%

38%

22%

21%

Better Than

39%

In Line

15% 18%

Worse Than

46% Describe 4Q and FY 2016

61% Report 2017 outlooks were

results as better than expected

in line with expectations

Most bullish earnings sentiment registered since December 2013 when better than expectations peaked at 50%

CORBIN ADVISORS 5


On Earnings Expectations Vs. Consensus

Better Than

In Line

Worse Than

“Easy comp and improving rev. above expectations.” Buy Side, Generalist, N.A.

“Slow growth in most sectors, oil services slightly better, most retail & restaurants weaker.” Buy Side,

“No top line.” Buy Side, Generalist, N.A.

“Orders have begun to improve but generally Industrials are not short cycle (weeks or months) but rather quarters. As a result, earnings are likely to begin to materially reaccelerate in 2H17.” Sell Side, Industrials, N.A.

“Better top-line growth and operating leverage.” Buy Side, Generalist, Europe “Lowered bar, seasonal spike in payroll taxes, shorter calendar (leap year).” Sell Side, Healthcare, N.A.

“Higher consumer confidence translates into more spending.” Sell Side, Multi,

Financials, N.A.

REIT, N.A.

“Acceleration in domestic growth with business and consumer optimism increasing as European economy stabilizes and China grows again. Headwind will be dollar strength.” Buy

“Not seeing any real change in underlying trends (growth, profit). Consensus has gotten way ahead of itself on Trump trade.” Buy Side,

Side, Generalist, N.A.

Generalist, N.A.

“Short-term economic expectations and better interest rate outlook for banks.”

“Stats overstated by warm weather.”

Sell Side, Generalist, Europe

“Improving macro environment.” Sell Side, Generalist, N.A.

“GDP growth.” Buy Side, Financials, N.A.

N.A.

“Carryover effect from 2H16 and impacts of stronger global growth driven by Asia.” Sell Side, Generalist, Europe

“Earnings momentum is good but too much optimism in the market.” Buy Side,

“Low inflation.” Sell Side, Generalist, Asia

Buy Side, Generalist, N.A.

“Consumption is living a slowdown.” Buy Side, Multi, N.A.

“The honeymoon is over (actually I'm not sure we even made it out of the wedding).” Buy Side, Multi, N.A. “Cost increases.” Sell Side, Multi, N.A.

“Seasonal weakness is to be expected.” Sell Side, Generalist, N.A.

CORBIN ADVISORS 6


Heightened Expectations For Organic Growth And EPS Improvement; Margins Expected To Falter Due To Higher Input Costs Organic Growth

EPS Growth

62%

57%59% 46% 42% 35% 27%

45% 31%

45%

45% 33%33% 31% 28%

32% 23%

20%

35% 22% 15%

13%11%

Improving

Staying the Same

Worsening

Improving

Cash Flow

Staying the Same

46% 45%

50% 43% 37% 30%

37% 31%

Worsening

Operating Margins

55%

35%

10%

38% 35%

31%

37% 32%

36%

32% 23%

20%

20%

43%

17%

14% 13%

Improving

Staying the Same

Improving

Worsening

Jun '16

Sep '16

Dec '16

Staying the Same

Worsening

Mar '17

CORBIN ADVISORS 7


Investor Sentiment Tempers Slightly Despite Uptick In Upbeat Executive Tone

Investor Sentiment

22%

Management Tone 14%

17%

14%

Bullish 31% 34%

Neutral to Bullish

48%

Neutral

55%

Neutral to Bearish 25%

Bearish

27% 33%

23% 7% 1% Mar '17

23% 16% 1%

4%

5%

Dec '16

Mar '17

Dec '16

CORBIN ADVISORS 8


On Investor Sentiment Drivers

Bullish

Neutral to Bullish

“Business rolling along.” Buy Side, Healthcare, N.A.

“The six waves of structural change currently proposed or expected in the U.S. economy - tax reform, privately funded U.S. infrastructure modernization, U.S. manufacturing onshoring, stronger U.S. GDP growth in 2018, $1T in public/private U.S. infrastructure modernization and a global energy E&P recovery by late this decade.” Sell Side, Industrials, N.A.

“Better policy.” Buy Side, Generalist, N.A. “Trump tax cuts.” Buy Side, Generalist, N.A. “Global economic imbalances/market prices.” Sell Side, Generalist, Europe

“Bull run long in the tooth.” Sell Side, Healthcare, N.A.

Neutral “Political environment and monetary policy.” Sell Side,

“NOBODY is celebrating this market because commitment to it is not widespread. Strange that at alltime highs sentiment and positioning are as tepid as they are.” Buy Side, Multi, N.A. “Less regulation and higher interest rates supporting financial stocks.” Sell Side, Financials, N.A.

Consumer Discretionary, N.A.

“Investors seem to be very optimistic about growth prospects in the U.S. Thus, there is some danger of negative surprises.” Sell Side, Generalist, Europe “Fed headwinds and fiscal stimulus delayed.” Buy Side, Financials, N.A.

Bearish “Economic activity is solid; business expectations are not that positive to give traction for greenfield investment.” Sell Side, Generalist, Europe

CORBIN ADVISORS 9


April Showers Needed; Buying Activity Drying Up As Market Valuations Overheat

What Has Been Your Investment Trend QoQ?

How Would You Classify U.S. Equity Valuations?

97%

67% 54% 46%

44%

45%

42%

36% 30%

30% 29% 24% 23% 21%

26% 20% 13%11%

10% 10%

8%

7%

3% Under

1% 0% Fairly

Net Buyer

Over

Sep '16

Dec '16

Net Seller

Holding

Rotating

Liquidating

Mar '17

43% Expect equity valuations to

84% Predict the IPO market pace will remain

contract in 2017

the same or become more aggressive for the remainder of 2017 CORBIN ADVISORS 10


Trump Trade In Effect But Not The Reality Yet…Ahead Of Our Skis? How Impactful Will The Following Be On The U.S. Economy And What Is The Likelihood Of It Passing In 2017? Likelihood of Passing In 2017 U.S. Corporate Tax Cut

52%

42%

Repatriation

23%

55%

U.S. Personal Tax Cut

25%

52%

Infrastructure Expansion Program

25%

Immediate Depreciation of Capex

Large Defense Spend Increase

8%

Interest Non-deductibility

9%

Border Adjustment Tax

6%

Very Positive

19%

25%

43%

29%

37%

11%

11%

Positive

37%

32%

Neutral

6%

34%

24%

32%

Negative

87%

3%

69%

4%

63%

6% *

75%

7% *

68%

19%

43%

20%

5% *

12%

14%

27%

67% 36% 21%

Very Negative

Note: *1% CORBIN ADVISORS 11


Around The World: Downbeat Sentiment On Global Economies Thaws And Hope Springs Eternal…Mexico Enduring A Long Winter Global Economic Expectations Over The Next Six Months

Eurozone

63%

28%

9%

+23 pts

-15 pts

India

58%

34%

8%

+14 pts

-9 pts

U.S.

56%

35%

9%

-14 pts

+4 pts

Southeast Asia

54%

32%

14%

+14 pts

-2 pts

Brazil

51%

26%

23%

+14 pts

LatAm (ex-Brazil)

-7 pts

36%

44%

20%

+9 pts

Japan

-2 pts

32%

60%

8%

+1 pt

China

-4 pts

32%

43%

25%

+2 pts

Mexico

-12 pts

18%

33%

49%

+5 pts

+7 pts

Improving

Staying The Same

Worsening

CORBIN ADVISORS 12


Mixed Sentiment On Global Trade While Exuberance Around U.S. GDP Ebbs Do You See The Following Improving, Staying The Same Or Worsening? Global Trade

U.S. GDP

24% 38% 52%

Improving 70% 42%

21%

Staying The Same

Worsening 36% 34%

41%

26% 4%

Dec '16

Mar '17

Dec '16

12%

Mar '17

“U.S.-centric energy policy will enable 17% of our 2015 $0.5T trade deficit to swing to a 5%10% positive contributor to a favorable trade balance over the next couple years while U.S. exports surge and imports slow.” Sell Side, Industrials, N.A. “U.S. protectionism improves U.S. GDP a little but worsens global trade a lot.” Buy Side, Multi, Europe

“Things are looking better than they were at this time last year.” Sell Side, Generalist, N.A. CORBIN ADVISORS 13


Execution Of Pro-business Trump Policy The Swing Factor

1 1

Trump policy: Pro-business initiatives, tax reform, deregulation

2 Money flows – nowhere else to go Economic growth substantiated by 3 data Monetary Policy | Investor Euphoria | Earnings Strong Employment

Trump policy: Political risk and trade wars

2 Rising interest rates 3 Valuations War | Currency | Debt | China Inflation | Europe

Top Concerns

Top Market Drivers CORBIN ADVISORS 14


Continued Rate Hikes Priced Into Market; Two To Three More Bumps Likely

94%

Believe The Fed Will Continue To Raise Interest Rates in 2017

Where Will The Fed Funds Rate Be At Year-end? 38%

36%

15% 8%

1%

5% 1.25%

1.50%

1.75%

“If interest rates stay low, everything is cheap. On the other hand, from the historical point of view, things are on the high side of reasonable. The truth probably lies somewhere between the two, but where?” Buy Side, Multi, N.A.

≥ 2.0%

CORBIN ADVISORS 15


Time Warp: Can Trump Policies And Burgeoning Global Growth Extend The Cycle?‌Investors Seem To Think So

46%

Technology

59% 67%

Financials

57% 43% 50%

Industrials

47%

30% 29% Dec '16

26% 36% 22% 32% 25% 32% 18%

Energy

36%

Materials

51% 45%

*Telecom

40%

Energy

*Utilities

*Cons. Staples

23%

Biotechnology

46% 50%

Cons. Disc.

34% 40%

Building Products

*REITs

Financials

Mar '17

26% 10% 26% Dec '16

Biotechnology Experiences Largest Jump In Bullish Sentiment And Technology Reclaims Top Spot

Mar '17

Two Rate Hikes (In Three Months) Weigh On Highyield Sectors; Financials See Largest Increase In Bearish Sentiment *Interest rate-sensitive

CORBIN ADVISORS 16


About Corbin Advisors

Our passion is creating value for public companies.

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.

We are a catalyst – an investor relations (IR) advisory firm that partners with IR and C-suite executives to drive longterm shareholder value. We bring third-party objectivity as well as a best practice knowledge and collaborate with our clients to execute a sound, effective IR communications and engagement strategy.

Professional, analytical, creative and decisive…Corbin is everything I needed in a consulting partner. SVP, Investor & Corporate Communications Small-cap Healthcare IT

CORBIN ADVISORS 17


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