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May 31, 2024

SMART Q3 2024 Earnings Report

Reported sequential revenue growth, driving GAAP EPS of $0.10 and Non-GAAP EPS of $0.37.

Key Takeaways

SMART Global Holdings, Inc. reported Q3 fiscal 2024 financial results with net sales of $300.6 million, a GAAP gross margin of 29.6%, and a GAAP EPS of $0.10. Non-GAAP EPS was $0.37, reflecting a 37% increase quarter over quarter.

Net sales reached $300.6 million, up 5.5% versus the prior quarter.

GAAP gross margin was 29.6% compared to 28.8% in the previous quarter.

Non-GAAP gross margin improved to 32.3% from 31.5% in the prior quarter.

GAAP EPS was $0.10, an increase from $(0.26) in the prior quarter.

Total Revenue
$301M
Previous year: $383M
-21.6%
EPS
$0.37
Previous year: $0.66
-43.9%
Gross Profit
$88.9M
Previous year: $98.6M
-9.8%
Cash and Equivalents
$454M
Previous year: $401M
+13.2%
Free Cash Flow
$74.5M
Previous year: $27.8M
+168.2%
Total Assets
$1.55B
Previous year: $1.59B
-2.8%

SMART

SMART

Forward Guidance

SGH provides financial outlook for the fourth quarter of fiscal 2024, with net sales expected to be $325 million +/- $25 million and diluted earnings per share of $0.03 +/- $0.15 (GAAP) or $0.40 +/- $0.15 (Non-GAAP).

Positive Outlook

  • Net sales are projected at $325 million +/- $25 million.
  • Gross margin is expected to be 29.5% +/- 1.5% (GAAP) and 31.5% +/- 1.5% (Non-GAAP).
  • Operating expenses are estimated at $81 million +/- $2 million (GAAP) and $66 million +/- $2 million (Non-GAAP).
  • Diluted earnings per share are forecasted at $0.03 +/- $0.15 (GAAP).
  • Diluted earnings per share are forecasted at $0.40 +/- $0.15 (Non-GAAP).