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Mar 31, 2024

Air Products Q2 2024 Earnings Report

Air Products reported mixed results with increased GAAP EPS but a slight decrease in sales, driven by pricing strategies and cost management amidst challenging economic conditions.

Key Takeaways

Air Products reported a GAAP EPS of $2.57, a 30% increase year-over-year, and adjusted EPS of $2.85, a 4% increase. Net income rose by 29% to $581 million. Sales decreased by 8% to $2.9 billion due to lower energy cost pass-through and volumes, despite higher pricing. The company maintains its full-year adjusted EPS guidance of $12.20 to $12.50.

GAAP EPS increased by 30% to $2.57, and GAAP net income rose by 29% to $581 million.

Adjusted EPS increased by 4% to $2.85, exceeding the high end of guidance.

Adjusted EBITDA margin increased by 490 basis points to 40.9%.

Full-year adjusted EPS guidance maintained at $12.20 to $12.50, reflecting a 6% to 9% increase over the prior year.

Total Revenue
$2.93B
Previous year: $3.2B
-8.4%
EPS
$2.85
Previous year: $2.74
+4.0%
Gross Profit
$939M
Previous year: $917M
+2.3%
Cash and Equivalents
$2.54B
Previous year: $2.24B
+13.0%
Free Cash Flow
-$868M
Previous year: -$368M
+135.7%
Total Assets
$35.9B
Previous year: $29.4B
+22.0%

Air Products

Air Products

Air Products Revenue by Segment

Forward Guidance

Air Products anticipates an adjusted EPS between $3.00 and $3.05 for the third quarter of fiscal year 2024 and maintains full-year adjusted EPS guidance between $12.20 and $12.50. Capital expenditures are expected to be between $5.0 billion and $5.5 billion for the full fiscal year.

Positive Outlook

  • Maintaining fiscal 2024 full-year adjusted EPS guidance of $12.20 to $12.50, up six to nine percent over prior year adjusted EPS.
  • Fiscal 2024 third quarter adjusted EPS guidance of $3.00 to $3.05.
  • Continue to expect fiscal year 2024 capital expenditures of $5.0 billion to $5.5 billion.
  • Focused on pricing and reducing our costs.
  • Solidifying our energy transition leadership as we continue to execute our strategic portfolio of low- and zero-carbon hydrogen projects around the world

Challenges Ahead

  • Management is unable to reconcile, without unreasonable effort, the Company’s forecasted range of adjusted EPS or capital expenditures to a comparable GAAP range.
  • It is not possible, without unreasonable efforts, to predict the timing or occurrence of these events or the potential for other transactions that may impact future GAAP EPS.
  • Similarly, it is not possible, without unreasonable efforts, to reconcile forecasted capital expenditures to future cash used for investing activities.
  • The guidance provided is on an adjusted continuing operations basis and is compared to adjusted historical diluted EPS attributable to Air Products.
  • It is not possible to identify the timing or occurrence of similar future events or the potential for other transactions that may impact future GAAP EPS.