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Worthington Reports Record Fourth Quarter and Fiscal Year Results; Sets Records for Quarterly and Annual Sales, Quarterly Earnings

06/23/2004

COLUMBUS, Ohio--(BUSINESS WIRE)--June 23, 2004--Worthington Industries, Inc. (NYSE:WOR) today reported record results for the three and twelve month periods ended May 31, 2004. For the quarter, sales were a record $782.9 million, surpassing last year's record $589.9 million by 33%. For the year, record sales of $2,379.1 million represent a 7% increase from $2,219.9 million last year.

Fourth quarter net earnings were $39.4 million and earnings per diluted share were $0.45 compared to net earnings of $15.6 million, or $0.18 per diluted share, for the same period last year. Net earnings for the fourth quarter of fiscal 2004 included four special items which collectively had a negative impact on diluted earnings per share of $0.39, but still set a company record. Excluding the special items, earnings per share would have been $0.84, more than double the prior record for earnings.

"I am proud of the accomplishments of the entire Worthington team which resulted in record sales and earnings," said John McConnell, Chairman and CEO of Worthington Industries. "We have done much over the last several years to improve returns on capital and, ultimately, shareholder returns by investing in growth markets and products, consolidating facilities, and divesting non-strategic assets. These efforts, combined with an improving economy and heightened productivity, accounted for roughly half of this quarter's results, excluding special items, and produced a record performance on their own. Rapidly rising steel prices and lower priced inventory accounted for the remainder of this quarter's excellent results," McConnell continued. "While future earnings could be impacted by a reversal of steel pricing trends, we have yet to realize the full benefit of our acquisition of Unimast or a recovery in the commercial construction market," concluded McConnell.

Special Items

Fourth quarter special items include:

A $67.4 million pre-tax charge for the impairment of certain assets and other related costs at the Decatur, Alabama, steel processing facility. On May 27, 2004, the company announced an agreement to sell that facility and its cold rolling assets to Nucor Corporation (NYSE:NUE) for $82.0 million cash while retaining its slitting and cut-to-length assets. At that time, the estimated pre-tax charge of $73.1 million included $5.7 million for certain costs which cannot be recognized until the closing of the sale, which is anticipated during Worthington's first quarter of fiscal 2005. The after-tax impact of the charge taken this quarter is $41.8 million or $0.48 per share.

A $2.0 million pre-tax charge for the impairment of certain assets related to the European operations of Pressure Cylinders. The earnings impact of this asset writedown is $0.01 per share.

A $3.6 million pre-tax gain due to the settlement of a hedge position with the Enron bankruptcy estate. The earnings impact of this gain is $0.03 per share.

A $6.3 million credit to income tax expense for the favorable resolution of certain tax audits. The earnings impact of this credit is $0.07 per share.

The following table reconciles the reported earnings as required by generally accepted accounting principles to earnings excluding the special items noted above. Management believes these adjustments are appropriate to present a more comparable view of earnings.

                       Earnings Reconciliation
                             May 31, 2004

($ millions, except per share)

                          Quarter-to-Date            Year-to-Date
                     ------------------------ ------------------------
                                        Per                      Per
                     Pre-Tax After-Tax  Share Pre-Tax After-Tax  Share
                     ------- --------- ------ ------- --------- ------


Reported earnings    $ 54.5     $39.4  $0.45  $127.5    $ 86.8  $1.00

Less amounts included
 in earnings:
  Impairment of
   Decatur assets      67.4      41.8   0.48    67.4      41.8   0.48
  Impairment of
   Pressure Cylinder
   assets               2.0       1.2   0.01     2.0       1.2   0.01
  Enron settlement     (3.6)     (2.3) (0.03)   (3.6)     (2.3) (0.03)
                     -------                  -------

Adjusted pre-tax
 earnings            $120.3                   $193.3
                     =======                  =======
  Tax liability
   adjustments                   (6.3) (0.07)             (7.7) (0.08)
                             --------- ------         --------- ------
Adjusted after-tax
 earnings                       $73.8  $0.84            $119.8  $1.38
                             ========= ======         ========= ======

Full Year Earnings Highlights

Net earnings for the year, including the special items detailed previously, were $86.8 million, and earnings per diluted share were $1.00, compared to $75.2 million and $0.87, respectively, for the same period last year.

Last year's results were impacted by nearly offsetting special items recorded in the second quarter of fiscal 2003. Together, these charges had an immaterial impact on reported earnings per share.

Excluding the impact of special items in both fiscal years, net earnings were $119.8 million and earnings per diluted share were $1.38 for fiscal 2004 (see chart for reconciliation), compared to $75.0 million and $0.87, respectively, for fiscal 2003. On this basis, fiscal 2004 results were an all-time record.

Quarterly Segment Results

Within the Processed Steel Products segment, quarterly net sales rose 25%, or $88.9 million, to $438.8 million from $349.9 million in the comparable quarter of fiscal 2003. The increase in net sales was due to both increased volumes (6%) and pricing (18%). Excluding the impact of the $67.4 million impairment charge taken this quarter for the Decatur assets, operating income was much improved due to higher volumes and a wider spread between selling prices and material costs.

Within the Metal Framing segment, net sales increased 66%, or $92.0 million, to $231.5 million from $139.5 million in the comparable quarter of fiscal 2003. Despite continued weakness in the commercial construction market, volumes were up 11% and pricing was up 49% over the year ago quarter. The wider spread between selling prices and material costs was primarily responsible for the significant improvement in operating income.

Within the Pressure Cylinders segment, net sales increased 12%, or $11.8 million, to $108.3 million from $96.5 million in the comparable quarter of fiscal 2003. Unit volumes were up 7% overall as strength in the domestic market was partially offset by weaker European demand. European revenues rose despite much lower volumes as the weakened dollar boosted reported revenues in dollars by $2.3 million. Excluding the impact of the $2.0 million charge taken this quarter for the impairment of certain European assets, operating income increased as a result of stronger domestic volumes and a shift in mix to higher margin products.

Worthington's joint ventures contributed positively to fourth quarter results. Equity in net income of the six unconsolidated affiliates totaled $16.5 million for the quarter, up 120% from $7.5 million in the year ago quarter. All six affiliates had stronger earnings including records at Worthington Armstrong Venture (WAVE), TWB Company, Acerex and Aegis Metal Framing.

Outlook

The first quarter is typically weaker than Worthington's fourth, which represents a seasonal peak for the company.

Economic and industry conditions appear to be improving across all customer segments. In automotive, Processed Steel's largest customer segment, "Big 3" vehicle production is projected to be up 1% for the coming fiscal quarter relative to last year but down 19% from this quarter. In commercial construction, Metal Framing's primary market, the U.S. Census Bureau's index of private construction spending confirms that commercial construction activity remains near five-year lows, but office construction showed some year-over-year improvement during Worthington's fourth quarter.

Other

Dividends declared

On May 22, 2004, the board of directors declared a quarterly cash dividend of $0.16 per share payable June 29, 2004, to shareholders of record June 15, 2004.

Corporate Profile

Worthington Industries is a leading diversified metal processing company with annual sales of more than $2 billion. The Columbus, Ohio, based company is North America's premier value-added steel processor and a leader in manufactured metal products such as automotive past model service stampings, pressure cylinders, metal framing, metal ceiling grid systems and laser welded blanks. Worthington employs more than 8,000 people and operates 61 facilities in 10 countries.

Founded in 1955, the company operates under a long-standing corporate philosophy rooted in the golden rule, with earning money for its shareholders as the first corporate goal. This philosophy, an unwavering commitment to the customer, and one of the strongest employee/employer partnerships in American industry serve as the company's foundation.

Conference Call

Worthington will review its fourth quarter results during its quarterly conference call today, June 23, 2004, at 1:30 p.m. Eastern Daylight Time. Details on the conference call can be found on the company's web site at www.WorthingtonIndustries.com

Safe Harbor Statement

The company wishes to take advantage of the Safe Harbor provisions included in the Private Securities Litigation Reform Act of 1995 (the "Act"). Statements by the company relating to future sales, operating results and earnings per share; projected capacity and working capital needs; pricing trends for raw materials and finished goods; anticipated capital expenditures and asset sales; projected timing, results, costs, charges and expenditures related to facility dispositions, shutdowns and consolidations; new products and markets; expectations for the economy and markets; and other non-historical matters constitute "forward looking statements" within the meaning of the Act. Because they are based on beliefs, estimates and assumptions, forward-looking statements are inherently subject to risks and uncertainties that could cause actual results to differ materially from those projected. Any number of factors could affect actual results, including, without limitation, product demand and pricing, changes in product mix and market acceptance of products; fluctuations in pricing, quality or availability of raw materials (particularly steel), supplies, utilities and other items required by our operations; effects of facility closures and the consolidation of operations; our ability to realize price increases, cost savings and operational efficiencies on a timely basis; our ability to integrate newly acquired businesses and achieve synergies therefrom; our ability to close the asset sale to Nucor; capacity levels and efficiencies within our facilities and within the industry as a whole; financial difficulties of customers, suppliers, joint venture partners and others with whom we do business; the effect of national, regional and worldwide economic conditions generally and within our major product markets, including a prolonged or substantial economic downturn; the effect of adverse weather on facility and shipping operations; changes in customer spending patterns and supplier choices and risks associated with doing business internationally, including economic, political and social instability and foreign currency exposure; acts of war and terrorist activities; the ability to improve processes and business practices to keep pace with the economic, competitive and technological environment; deviation of actual results from estimates and/or assumptions used by the company in the application of its significant accounting policies; level of imports and import prices in the company's markets; the impact of governmental regulations, both in the United States and abroad; and other risks described from time to time in our filings with the United States Securities and Exchange Commission.

                     WORTHINGTON INDUSTRIES, INC.
                         EARNINGS HIGHLIGHTS
                   (In Thousands, Except Per Share)


                          Three Months Ended     Twelve Months Ended
                               May 31,                 May 31,
                       ----------------------- -----------------------
                          2004        2003        2004        2003
                       ----------- ----------- ----------- -----------
                       (Unaudited) (Unaudited) (Unaudited)  (Audited)

Net sales              $  782,924  $  589,946  $2,379,104  $2,219,891
Cost of goods sold        610,312     522,322   2,003,734   1,916,990
                       ----------- ----------- ----------- -----------
      Gross margin        172,612      67,624     375,370     302,901

Selling, general &
 administrative expense    59,876      42,884     195,785     182,692
Impairment charges and
 other                     69,398           -      69,398      (5,622)
                       ----------- ----------- ----------- -----------

      Operating income     43,338      24,740     110,187     125,831

Other income
 (expense):
  Miscellaneous income
   (expense)                  172      (1,604)     (1,589)     (7,240)
  Nonrecurring loss             -           -           -      (5,400)
  Interest expense         (5,461)     (6,006)    (22,198)    (24,766)
  Equity in net income
   of unconsolidated
   affiliates              16,449       7,461      41,064      29,973
                       ----------- ----------- ----------- -----------
      Earnings before
       income taxes        54,498      24,591     127,464     118,398
Income tax expense         15,075       8,976      40,712      43,215
                       ----------- ----------- ----------- -----------

      Net earnings     $   39,423  $   15,615  $   86,752  $   75,183
                       =========== =========== =========== ===========


Average common shares
 outstanding - diluted     87,587      86,285      86,950      86,537
                       ----------- ----------- ----------- -----------

      Earnings per
       share - diluted $     0.45  $     0.18  $     1.00  $     0.87
                       =========== =========== =========== ===========


Common shares
 outstanding at end of
 period                    86,856      85,949      86,856      85,949

Cash dividends
 declared per common
 share                 $     0.16  $     0.16  $     0.64  $     0.64



                     WORTHINGTON INDUSTRIES, INC.
                 CONDENSED CONSOLIDATED BALANCE SHEETS
                            (In Thousands)


                                                May 31,     May 31,
                                                 2004        2003
                                              ----------- -----------
                                              (Unaudited)  (Audited)
                               ASSETS

Current assets
  Cash and cash equivalents                   $    1,977  $    1,139
  Accounts receivable, net                       348,833     169,967
  Inventories                                    362,906     268,983
  Income taxes receivable                              -      11,304
  Deferred income taxes                            3,963      20,783
  Other current assets                           115,431      34,070
                                              ----------- -----------

     Total current assets                        833,110     506,246

Investments in unconsolidated affiliates         109,040      81,221
Goodwill                                         117,769     116,781
Other assets                                      27,826      30,777
Property, plant and equipment, net               555,394     743,044
                                              ----------- -----------

     Total assets                             $1,643,139  $1,478,069
                                              =========== ===========


                LIABILITIES AND SHAREHOLDERS' EQUITY

Current liabilities
  Accounts payable                            $  313,909  $  222,987
  Notes payable                                        -       1,145
  Current maturities of long-term debt             1,346       1,194
  Other current liabilities                      159,805      92,845
                                              ----------- -----------

     Total current liabilities                   475,060     318,171

Other liabilities                                 95,067      90,471
Long-term debt                                   288,422     289,689
Deferred income taxes                            104,216     143,444

Shareholders' equity                             680,374     636,294
                                              ----------- -----------

     Total liabilities and shareholders'
      equity                                  $1,643,139  $1,478,069
                                              =========== ===========



                     WORTHINGTON INDUSTRIES, INC.
            CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
                            (In Thousands)


                                                 Twelve Months Ended
                                                       May 31,
                                               -----------------------
                                                  2004        2003
                                               ----------- -----------
                                               (Unaudited)  (Audited)
Operating activities
  Net earnings                                 $   86,752  $   75,183
  Adjustments to reconcile net earnings to net
   cash
   provided by operating activities:
      Depreciation and amortization                67,302      69,419
      Impairment charges and other                 69,398      (5,622)
      Nonrecurring loss                                 -       5,400
      Other adjustments                           (49,945)     41,326
      Changes in current assets and
       liabilities                                (94,140)     (4,985)
                                               ----------- -----------
      Net cash provided by operating
       activities                                  79,367     180,721

Investing activities
  Investment in property, plant and equipment,
   net                                            (29,598)    (24,970)
  Acquisitions, net of cash acquired                    -    (114,703)
  Investment in unconsolidated affiliate             (490)          -
  Proceeds from sale of assets                      5,661      27,814
                                               ----------- -----------
      Net cash used by investing activities       (24,427)   (111,859)

Financing activities
  Proceeds from short-term borrowings              (1,145)     (7,340)
  Proceeds from long-term debt                          -         735
  Principal payments on long-term debt             (1,235)     (6,883)
  Dividends paid                                  (55,167)    (54,869)
  Other                                             3,445         138
                                               ----------- -----------
      Net cash used by financing activities       (54,102)    (68,219)

Increase in cash and cash equivalents                 838         643
Cash and cash equivalents at beginning of
 period                                             1,139         496
                                               ----------- -----------

Cash and cash equivalents at end of period     $    1,977  $    1,139
                                               =========== ===========



                     WORTHINGTON INDUSTRIES, INC.
                          SUPPLEMENTAL DATA
                            (In Thousands)

This supplemental information is provided to assist in the analysis of
 the results of operations.

                           Three Months Ended    Twelve Months Ended
                                May 31,                May 31,
                         --------------------- -----------------------
                            2004       2003       2004        2003
                         ---------- ---------- ----------- -----------
                         (Unaudited)(Unaudited)(Unaudited) (Unaudited)

Volume:
 Processed Steel
  Products (tons)            1,030        969       3,806       3,890
 Metal Framing (tons)          208        187         781         694
 Pressure Cylinders
  (units)                    5,257      4,895      14,670      15,235

Net sales:
 Processed Steel
  Products                $438,801   $349,916  $1,373,145  $1,343,397
 Metal Framing             231,519    139,450     661,999     539,358
 Pressure Cylinders        108,279     96,466     328,692     321,790
 Other                       4,325      4,114      15,268      15,346
                         ---------- ---------- ----------- -----------
   Total net sales        $782,924   $589,946  $2,379,104  $2,219,891
                         ========== ========== =========== ===========

Material cost:
 Processed Steel
  Products                $281,857   $239,218  $  893,743  $  883,532
 Metal Framing             105,121     90,031     364,643     315,472
 Pressure Cylinders         49,173     43,409     142,601     142,008

Operating income:
 Processed Steel
  Products                $(21,757)  $ 17,687  $   18,036  $   80,998
 Metal Framing              53,605        253      63,778      22,537
 Pressure Cylinders         11,019     11,257      29,376      32,273
 Other                         471     (4,457)     (1,003)     (9,977)
                         ---------- ---------- ----------- -----------
   Total operating
    income                $ 43,338   $ 24,740  $  110,187  $  125,831
                         ========== ========== =========== ===========

The following provides detail of the impairment charges and other
included in the operating income by segment presented above.

                           Three Months Ended     Twelve Months Ended
                                May 31,                May 31,
                         --------------------- ----------------------
                            2004       2003       2004        2003
                         ---------- ---------- ----------- -----------
                         (Unaudited)(Unaudited) (Unaudited)(Unaudited)
Pre-tax impairment
 charges and other by
 segment
  Processed Steel
   Products              $  67,400  $        -  $  67,400  $   (8,717)
  Metal Framing                  -           -          -       1,574
  Pressure Cylinders         1,998           -      1,998       1,420
  Other                          -           -          -         101
                         ---------- ---------- ----------- -----------

    Total impairment
     charges and other   $  69,398  $        -  $  69,398  $   (5,622)
                         ========== ========== =========== ===========

CONTACT: Worthington Industries, Inc.
Corporate Communications:
Cathy Mayne Lyttle, 614-438-3077
cmlyttle@WorthingtonIndustries.com
or
Worthington Industries, Inc.
Investor Relations:
Allison McFerren Sanders, 614-840-3133
asanders@WorthingtonIndustries.com

SOURCE: Worthington Industries, Inc.

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