CHARENTON-LE-PONT, France, March 5 /PRNewswire-FirstCall/ -- - 2008: Solid Sales and Earnings - Revenue Up 9.7% Excluding the Currency Effect - Contribution Margin at 17.9% - Attributable Profit of EUR382.4 Million (up 8.7% Excluding the Currency Effect) - Recommended Increase in Dividend: +6.5% to EUR0.66 per Share The Board of Directors of Essilor International, the world leader in ophthalmic optical products, today announced its audited financial results for the year ended December 31, 2008. EUR millions 2008 2007 % change % change excluding the currency effect Revenue 3,074.4 2,908.1 +5.7% +9.7% Contribution from operations(1) 551.2 527.4 +4.5% +8.7% As a % of revenue 17.9% 18.1% --- --- Operating profit 514.5 504.6 +2.0% +6.3% Profit attributable to equity holders 382.4 366.7 +4.3% +8.7% As a % of revenue 12.4% 12.6% --- --- Earnings per share (in EUR) 1.85 1.78 +3.7% +8.4% (1) Operating profit before compensation costs of share-based payments, restructuring costs, other income and expense, and goodwill impairment. In an ophthalmic optics market that experienced slower growth, especially in the fourth quarter, Essilor demonstrated the solidity of its business model. With growth of 9.7% in 2008 (excluding the currency effect), the Company increased its market share while maintaining its margins and capacity for future investment. The year's highlights included: - Solid 4.9% growth in sales of corrective lenses, led by the effectiveness of Essilor's networks and the success of new products, notably the new generation of Transitions(R) VI variable-tint lenses and the new Crizal(R) anti-reflective lenses. - Pursuit of the external growth strategy with the acquisition of a minority or majority stake in 27 companies, including Satisloh, the world leader in optical manufacturing solutions for prescription laboratories (see "27 Acquisitions in 2008" below). - Continued strong profitability with contribution from operations at 17.9% of revenue (18.2% excluding the Satisloh acquisition) and attributable net profit at 12.4%. - Continued financial solidity. Despite a major investment program, gearing remained at less than 5%. Annual Shareholders' Meeting The Annual Shareholders' Meeting will be held on Friday, May 15, 2009 at 10:30 a.m. at Palais de la Bourse, Place de la Bourse, 75002 Paris. The Board of Directors will ask shareholders to approve a dividend of EUR0.66 per share, an increase of 6.5% over the previous year. The dividend will be payable as from May 26, 2009. Acquisitions in 2009 Pursuing its expansion in Asia-Pacific, Essilor has finalized four acquisitions in Australia representing EUR3.6 million in full-year revenue. Equity interests were acquired in three prescription laboratories-Prescription Glass Pty Ltd, Precision Optics Pty Ltd and Wallace Everett Lens Technology Pty Ltd-and a 50% stake was acquired in Sunix, a developer of optometric practice management systems. Outlook In 2009, the global recession has made forecasting growth for the year very uncertain. However the economic crisis does not call into question Essilor's medium- and long-term objectives and the Company will pursue its development and the deployment of its strategic focus on innovation and international expansion. Earlier this year, the Company launched its new Crizal(R) Forte anti-reflective lens in Europe and the United States, the Transitions(R) VI variable-tint lens in Europe and its new Mr. Blue edger. Essilor will also continue to make targeted acquisitions, especially in prescription laboratories, which could account for around 6% of growth in 2009, including the full-year contribution of 2008 acquisitions. Lastly, the Company will continue to optimize its management practices in response to changes in the economic environment. ----------------------- A meeting with financial analysts will be held today, March 5, at 10:30 a.m. CET. It will be webcast live: In French at http://hosting.3sens.com/Essilor/20090305-1D3C9C05/fr In English at http://hosting.3sens.com/Essilor/20090305-1D3C9C05/en --------------------- Next financial announcement: First-quarter revenue will be released on April 23, 2009. ----------------------- Essilor International is the world leader in ophthalmic optical products, offering a wide range of lenses under the flagship Varilux(r), Crizal(r), Essilor(r) and Definity(r) brands to correct myopia, hyperopia, presbyopia and astigmatism. Essilor operates worldwide through 15 production sites, 292 lens finishing laboratories and local distribution networks. The Essilor share trades on the Euronext Paris market and is included in the CAC 40 index. Codes and symbols: (ISIN: FR 0000121667; Reuters: ESSI.PA; Bloomberg: EI:FP). ------------------------ ANALYSIS OF THE YEAR'S RESULTS CONSOLIDATED REVENUE Revenue growth in Reported Like-for-like Effect of Currency effect 2008 changes in scope of consolidation EUR millions 166.3 134.6 147.9 (116.2) In % +5.7 % +4.6 % +5.1 % -4.0 % Consolidated revenue increased 5.7% to EUR3,074.4 million in 2008. - On a like-for-like basis, revenue grew by 4.6%. This figure reflects an increase of 4.9% in the lens business, led by higher unit sales, and a decline in instrument sales. - Consolidation of companies acquired in 2007 and 2008 contributed 5.1% of reported growth. - The currency effect remained negative, at 4%, primarily due to the decline in the US dollar and, to a lesser extent, the British pound, the Canadian dollar and the South Korean won against the euro. - In the fourth quarter, Essilor consolidated Satisloh, which contributed EUR34 million to revenue. The world's leading supplier of prescription laboratory equipment, Satisloh manufactures and markets anti-reflective coating units and surfacing machines, as well as consumables. It also provides customer maintenance services. REVENUE GROWTH BY REGION Revenue 2008 2007 % change % change EUR millions (reported) (like-for-like) Europe 1,362.3 1,317.5 +3.4% +2.4% North America 1,267.9 1,214.2 +4.4% +5.0% Asia-Pacific 282.9 266.9 +6.0% +8.6% Latin America 127.2 109.5 +16.1% +17.6% Satisloh 34.0 - - - Revenue by geographical segment: Europe 44.3%; North America 41.3%; Asia-Pacific and other 9.2%; Latin America 4.1%; Satisloh 1.1%. INCOME STATEMENT Gross margin up 0.1 point excluding acquisitions Gross margin (corresponding to revenue less cost of sales, expressed as a percentage of revenue) narrowed by 0.7 points to 56.9% during the year, as a result of the dilutive impact of acquisitions, in particular Satisloh. Excluding acquisitions, gross margin grew by a modest 0.1 point. Operating expenses down 0.4 points Operating expenses amounted to EUR1,198.2 million in 2008. As a percentage of revenue, they declined by 0.4 points during the year, to 39.0%. The decrease reflects: - Stable selling and distribution costs (EUR672.3 million) and savings on overheads, at a time of sustained research and development spending (EUR144.5 million after deduction of a EUR10.5 million research tax credit). - The positive impact of acquisitions whose operating expenses are lower than the rest of the Company's as a percentage of revenue. Contribution from operations(1) in euros and as a percentage of revenue EUR millions 2008 2008 excl. 2007 % change Satisloh Contribution from operations(1) 551.2 553.9 527.4 +4.5% As a % of revenue 17.9 18.2 18.1 --- (1) Operating profit before compensation costs of share-based payments, restructuring costs, other income and expense, and goodwill impairment. Change in contribution Reported Like-for-like Changes in Currency from operations(1) in scope of effect 2008 consolidation EUR millions 23.8 35.5 10.2 (22.0) In % +4.5% +6.7% +1.9% -4.2% (1) Operating profit before compensation costs of share-based payments, restructuring costs, other income and expense, and goodwill impairment. In all, contribution from operations increased 4.5% to EUR551.2 million in 2008, while the contribution margin was a slight 0.2 points lower at 17.9% of revenue. Excluding Satisloh, contribution from operations increased by 5.0% and the contribution margin was 0.1 point higher at 18.2%. Other income and expenses from operations Other income and expenses from operations represented a net expense of EUR36.3 million for the year (an increase of EUR13.8 million), mainly comprised of: - Compensation costs on share-based payments (EUR24.9 million), reflecting stock option and performance share costs (EUR23.3 million) and costs related to the share price discounts on the Employee Stock Ownership Plan (EUR1.6 million). - Restructuring costs to rationalize production facilities, charges to provisions for contingencies, claims and litigation, and other expenses, for EUR11.7 million. Operating profit In 2008, operating profit (corresponding to contribution from operations plus or minus other income and expenses from operations and gains and losses on asset disposals) rose 2.0% during the year to EUR514.5 million (16.7% of revenue) from EUR504.6 million (17.3%) in 2007. Change in operating Reported Like-for-like Changes in Currency profit in 2008 scope of effect consolidation EUR millions 9.9 34.5 8.2 (32.8) In % +2.0% +6.8% +1.6% -6.5% Finance costs and other financial income and expenses: sharp improvement Finance costs and other financial income and expenses represented a net expense of EUR2.5 million, versus EUR6.5 million in 2007. The improvement was led by a reduction in net finance costs due to a higher average cash position for the year (as the Satisloh acquisition price was settled in the fourth quarter). Income tax expense: effective tax rate of 29.2% Income tax expense of EUR149.3 million represented an effective tax rate of 29.2%, down from 31.3% in 2007. The improvement was led by a lower tax rate in the United States, and to a lesser extent in the Latin American countries, as well as by sharply higher earnings in regions where tax rates are below the Company average. Share of profits of associates The share of profits of associates Sperian Protection (15%-owned), Transitions (49%-owned) and Vision Web (44%-owned) was slightly lower, at EUR26.1 million. The decline resulted mainly from Sperian Protection's earnings and also from the negative impact of the dollar on Transitions' earnings, although the company had a good year. Profit attributable to equity holders of the parent up 4.3% and earnings per share of EUR1.85 Consolidated net profit totaled EUR388.8 million for the year, an increase of 4.8%. Profit attributable to equity holders of the parent was 4.3% higher at EUR382.4 million and represented 12.4% of revenue (12.7% excluding Satisloh), virtually unchanged from 2007. Earnings per share grew 3.7% to EUR1.85. BALANCE SHEET Goodwill Goodwill totaled EUR958 million at December 31, 2008, an increase of EUR367 million principally due to the Satisloh acquisition. Inventories and working capital Inventories amounted to EUR475 million at December 31, 2008, up 21% from a year-earlier as reported and 9.1% like-for-like. Investments EUR millions 2008 2007 2006 Capital expenditure net of the proceeds from asset sales 182.9 224.4 191.9 Depreciation 143.6 137.4 133.1 Gross financial investments 617.5 217.9 81.3 Cash flow(1) 490.9 486.1 449.4 (1) Cash provided by operations less change in working capital requirement and provisions. Capital expenditure net of disposals totaled EUR182.9 million or 5.9% of consolidated revenue for the year. Around two-thirds of expenditure was committed to distribution operations and prescription lens laboratories, with series production accounting for the rest. Financial investments net of disposals amounted to EUR617.5 million. Of this amount, acquisitions accounted for EUR505.0 million, while net buybacks of shares accounted for EUR112.5 million. Cash Flow Statement EUR millions Net cash from operations 557.5 Capital expenditure net of disposals(1) 182.9 Proceeds from employee share Change in WCR and issue 31.4 provisions 66.6 Currency effect, changes in Dividends 128.5 the scope of consolidation and conversions of OCEANE convertible bonds Change in net debt 371.9 Financial investments net of the proceeds from disposals(1) 617.5 (1) In all, the proceeds from disposals of property, plant and equipment and non-current financial assets totaled EUR3.8 million in 2008. The Company's very good operating performance for the year enabled it simultaneously to continue investing in subsidiaries' production resources, significantly increase the size of its financial investments and recommend a further increase in the dividend, while maintaining its solid financial position. At December 31, 2008, net debt stood at EUR112.3 million and gearing amounted to 4.7%. Key Ratios - Return on equity (ROE) Return on equity (corresponding to the ratio of net profit to equity) stood at 16.4% in 2008, on a par with previous years. - Return on assets (ROA) Excluding Satisloh, return on assets (corresponding to the ratio of EBIT to non-current assets and working capital) amounted to 24.1%. 27 ACQUISITIONS IN 2008 In 2008, Essilor maintained its sustained pace of external growth, carrying out 27 acquisitions during the year, mainly prescription laboratories. This strategy was deployed in all regions, with 15 acquisitions in North America, seven in Europe, three in Asia and one in Brazil, as well as Satisloh, the world leader in optical manufacturing solutions for prescription laboratories. Satisloh During the year, Essilor acquired all outstanding shares of Satisloh Holding AG. Created by the merger of Satis and Loh in 2004, Satisloh has a global distribution network and is the world's leading supplier of prescription laboratory equipment. It manufactures and markets anti-reflective coating units and surfacing machines, as well as consumables, to independent prescription laboratories, integrated lens manufacturers and optical chains. It reported revenue of EUR139 million in 2008 and has more than 400 employees. The acquisition strengthens Essilor's capabilities for developing innovative products, technologies and services for the entire ophthalmic lens industry. CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2008 CONSOLIDATED INCOME STATEMENT EUR thousands, except per 2008 2007 2006(a) share data Revenue 3,074,419 2,908,116 2,689,958 Cost of sales (1,325,106) (1,233,977) (1,123,078) GROSS MARGIN 1,749,313 1,674,139 1,566,880 Research and development costs (144,518) (137,672) (127,629) Selling and distribution costs (672,268) (642,634) (604,548) Other operating expenses (381,368) (366,417) (352,137) CONTRIBUTION FROM OPERATIONS 551,159 527,416 482,566 Restructuring costs, net (3,736) (958) (2,662) Impairment losses 0 (2,293) (2,929) Compensation costs on share-based payments (24,906) (20,185) (16,101) Other income and expenses from operations, net (7,357) (948) (68) Gains and losses on asset disposals, net (629) 1,557 (304) OPERATING PROFIT 514,531 504,589 460,502 Finance costs (28,181) (35,759) (30,510) Income from cash and cash equivalents 29,042 32,934 20,090 Other financial income and expenses, net (3,368) (3,688) (9,442) PROFIT BEFORE TAX 512,024 498,076 440,640 Income tax expense (149,266) (155,949) (137,534) NET PROFIT OF CONSOLIDATED COMPANIES 362,758 342,127 303,106 Share of profits of associates 26,053 28,743 28,499 NET PROFIT 388,811 370,870 331,605 Attributable to equity holders of Essilor International 382,356 366,740 328,733 Attributable to minority interests 6,455 4,130 2,872 Basic earnings per common share (EUR) 1.85 1.78 1.61 Weighted average number of common shares (thousands) 206,875 205,727 204,247 Diluted earnings per common share (EUR) 1.81 1.74 1.55 Diluted weighted average number of common shares (thousands) 213,615 214,647 216,339 (a) 2006 figures have been adjusted for the option of recognizing actuarial gains and losses on pensions and other post-retirement benefits directly in equity. CONSOLIDATED BALANCE SHEET AS OF DECEMBER 31, 2008 ASSETS EUR thousands December December December 31, 31, 31, 2006 2008 2007 (a) Goodwill 957,605 591,147 474,771 Other intangible assets 205,249 121,636 118,166 Property, plant and 811,484 740,601 671,257 equipment PROPERTY, PLANT AND EQUIPMENT AND INTANGIBLE ASSETS, NET 1,974,338 1,453,384 1,264,194 Investments in associates 164,690 157,496 155,596 Other long-term financial investments 44,214 39,174 34,657 Deferred tax assets 51,955 37,645 41,577 Non-current receivables 8,093 14,314 9,338 Other non-current assets 693 1,024 840 OTHER NON-CURRENT ASSETS, NET 269,645 249,653 242,008 TOTAL NON-CURRENT ASSETS, NET 2,243,983 1,703,037 1,506,202 Inventories 475,299 393,597 371,133 Prepayments to suppliers 9,521 9,849 7,698 Current trade receivables 684,797 605,356 551,013 Current income tax assets 5,859 12,072 7,929 Other receivables 37,294 10,423 6,558 Derivative financial 50,996 32,777 3,174 instruments Prepaid expenses 21,242 19,307 16,174 Short-term investments 32,538 31,179 75,147 Cash and cash equivalents 505,571 696,002 584,889 CURRENT ASSETS, NET 1,823,117 1,810,562 1,623,715 TOTAL ASSETS 4,067,100 3,513,599 3,129,917 (a) 2006 figures have been adjusted for the option of recognizing actuarial gains and losses on pensions and other post-retirement benefits directly in equity. CONSOLIDATED BALANCE SHEET AS OF DECEMBER 31, 2008 EQUITY AND LIABILITIES EUR thousands December December December 31, 31, 31, 2006 (a) 2008 2007 Share capital 37,984 38,030 36,347 Additional paid-in capital 311,765 329,880 236,858 Retained earnings 1,829,870 1,565,991 1,332,544 Treasury stock (153,407) (101,910) (71,502) Convertible bond (OCEANE) 22,206 23,408 35,489 call option Revalution and hedging (9,109) (4,717) (13,357) reserves Translation reserve (70,235) (61,247) (4,399) Net profit attributable to equity holders of Essilor International 382,356 366,740 328,733 EQUITY ATTRIBUTABLE TO EQUITY HOLDERS OF ESSILOR INTERNATIONAL 2,351,430 2,156,175 1,880,713 Minority interests 14,544 12,090 11,032 TOTAL EQUITY 2,365,974 2,168,265 1,891,745 Provisions for pensions and other post-employment benefits 132,401 106,890 116,245 Long-term borrowings 437,617 435,583 262,997 Deferred tax liabilities 22,406 2,042 1,267 Long-term payables 2,359 1,750 198 NON-CURRENT LIABILITIES 594,783 546,265 380,707 Provisions 36,720 24,552 23,350 Short-term borrowings 212,835 31,990 187,011 Customer prepayments 8,611 4,363 3,183 Short-term payables 631,945 598,434 554,693 Current income tax liability 35,626 31,349 29,086 Other liabilities 143,159 94,243 50,591 Derivative financial instruments 28,480 5,457 2,221 Deferred income 8,967 8,681 7,330 CURRENT LIABILITIES 1,106,343 799,069 857,465 TOTAL EQUITY AND LIABILITES 4,067,100 3,513,599 3,129,917 (a) 2006 figures have been adjusted for the option of recognizing actuarial gains and losses on pensions and other post-retirement benefits directly in equity. CONSOLIDATED CASH FLOW STATEMENT EUR thousands 2008 2007 2006 (a) NET PROFIT 388,811 370,870 331,605 Share of profits of associates, net of dividends received 20,637 14,667 (6,416) Depreciation, amortization and other non-cash items 148,886 139,306 132,509 Profit before non-cash items and share of profits of associates, net of dividends received 558,334 524,843 457,698 Provision charges (reversals) 9,810 5,127 4,328 (Gains) and losses on asset disposals, net 629 (1,557) 312 Cash flow after income tax expense and finance costs, net 568,773 528,413 462,338 Finance costs, net (692) 3,008 10,134 Income tax expense (current and deferred taxes) 149,266 155,949 137,534 Cash flow before income tax expense and finance costs, net 717,347 687,370 610,006 Income taxes paid (144,650) (157,034) (127,553) Interest (paid) and received, net 8,607 6,364 (4,543) Change in working capital (84,503) (44,796) (26,849) NET CASH FROM OPERATING ACTIVITIES 496,801 491,904 451,061 Purchases of property, plant and equipment (184,298) (227,701) (204,745) Acquisitions of subsidiaries, net of the (452,879) (136,435) (44,024) cash acquired Purchases of available-for-sale financial assets (4,673) (2,375) (2,135) Purchases of other long-term financial investments (11,978) (5,488) (4,829) Proceeds from the sale of subsidiaries, net of cash sold 0 0 (116) Proceeds from the sale of other non-current assets 3,799 6,937 14,080 NET CASH USED IN INVESTING ACTIVITIES (650,029) (365,062) (241,769) Proceeds from issue of share capital 31,385 40,200 33,312 (Purchases) and sales of treasury stock, net(112,613) (49,415) 9,192 Dividends paid to: - Equity holders of Essilor International (128,393) (113,043) (95,840) - Minority shareholders of subsidiaries (188) (239) (381) Repayments of borrowings other than finance lease liabilities 177,782 57,752 (138,426) Purchases of marketable securities (b) (1,359) 43,968 (75,147) Repayments of finance lease liabilities (2,644) (2,769) (2,175) Other movements 473 1,152 2,464 NET CASH USED IN FINANCING ACTIVITES (35,557) (22,394) (267,001) NET(DECREASE)-INCREASE IN CASH AND CASH EQUIVALENTS (188,785) 104,448 (57,709) Cash and cash equivalents at January 1 677,164 569,873 631,100 Effect of changes in exchange rates (1 614) 2,843 (3,518) CASH AND CASH EQUIVALENTS AT DECEMBER 31 486,765 677,164 569,873 Cash and cash equivalents 505,571 696,002 584,889 Short-term bank loans and overdrafts (18,806) (18,838) (15,016) (a) 2006 figures have been adjusted for the option of recognizing actuarial gains and losses on pensions and other post-retirement benefits directly in equity. (b) Money market funds not qualified as cash equivalents under IAS 7. Investor Relations and Financial Communications Veronique Gillet - Sebastien Leroy Phone: +33(0)1-49-77-42-16 http://www.essilor.com/ Essilor DATASOURCE: Essilor CONTACT: Investor Relations and Financial Communications, Veronique Gillet - Sebastien Leroy, Phone: +33(0)1-49-77-42-16

Copyright