0001104659-23-027183.txt : 20230301 0001104659-23-027183.hdr.sgml : 20230301 20230301123938 ACCESSION NUMBER: 0001104659-23-027183 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 14 CONFORMED PERIOD OF REPORT: 20230221 ITEM INFORMATION: Results of Operations and Financial Condition ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20230301 DATE AS OF CHANGE: 20230301 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Elanco Animal Health Inc CENTRAL INDEX KEY: 0001739104 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 825497352 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 001-38661 FILM NUMBER: 23692005 BUSINESS ADDRESS: STREET 1: 2500 INNOVATION WAY CITY: GREENFIELD STATE: IN ZIP: 46140 BUSINESS PHONE: 877-352-6261 MAIL ADDRESS: STREET 1: 2500 INNOVATION WAY CITY: GREENFIELD STATE: IN ZIP: 46140 8-K/A 1 tm238102d1_8ka.htm FORM 8-K/A
0001739104 true 0001739104 2023-02-21 2023-02-21 0001739104 us-gaap:CommonStockMember 2023-02-21 2023-02-21 iso4217:USD xbrli:shares iso4217:USD xbrli:shares

 

 

UNITED STATES 

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

 

FORM 8-K/A

 

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

 

Date of Report (Date of Earliest Event Reported): February 21, 2023

 

Elanco Animal Health Incorporated

(Exact name of registrant as specified in its charter)

 

Indiana  001-38661  82-5497352

(State or other jurisdiction
of incorporation)

  (Commission
File Number)		 

(I.R.S. Employer

Identification No.)

 

2500 Innovation Way

Greenfield, Indiana

(Address of principal executive offices)

 

46140

(Zip Code)

 

Registrant’s telephone number, including area code: (877) 352-6261

 

Not Applicable

(Former Name or Address, if Changed Since Last Report)

 

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

 

¨Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

 

¨Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

 

¨Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

 

¨Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

 

Securities registered pursuant to Section 12(b) of the Act:

 

Title of each class   Trading Symbol(s)  

Name of each exchange on which
registered

Common stock, no par value   ELAN   New York Stock Exchange

 

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

 

¨  Emerging growth company

 

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ¨

 

 

 

 

 

Explanatory Note.

 

On February 21, 2023, Elanco Animal Health Incorporated (the “Company”) issued a press release announcing its financial results of operations for the fiscal quarter and full year ended December 31, 2022, which was furnished on a Form 8-K filed on that date (the “Original 8-K”). This Form 8-K/A is filed to provide certain updates to the information reported in the Original 8-K.

 

Item 2.02 Results of Operation and Financial Condition.

 

The Company issued a press release announcing its financial results of operations for the fiscal quarter and full year ended December 31, 2022. Subsequent to that date, in connection with finalization of the audited financial statements for the year ended December 31, 2022, the Company determined that an immaterial amount of estimated sales rebates and discounts was not recorded correctly in a Western Europe affiliate. The Company also reduced expense related to a management incentive plan. In connection with other immaterial revisions being made to the Company’s financial statements related to the previously disclosed valuation allowance for taxes for a Southeast Asia affiliate, the Company has further revised its financial statements to accurately reflect results in all periods. The revisions related to the sales rebates and discounts estimates had the following impacts on the Company’s results compared to those reported in the Company’s earnings release issued on February 21, 2023:

 

•Fourth quarter of 2022:

oRevenue decreased from $988 million to $985 million

oReported net loss increased from $54 million to $55 million, adjusted net income decreased from $95 million to $94 million

oAdjusted EBITDA decreased from $174 million to $172 million

oReported and adjusted EPS was unchanged

•Full year 2022:

oRevenue decreased from $4,418 million to $4,411 million

oReported net loss increased from $74 million to $78 million, adjusted net income decreased from $548 million to $544 million

oAdjusted EBITDA decreased from $1,023 million to $1,017 million

oReported EPS decreased from $(0.15) to $(0.16), Adjusted EPS was unchanged

•As of December 31, 2022:

oNet leverage increased from 5.4x to 5.5x

•These revisions have no impact on the Company’s 2023 guidance as issued on February 21, 2023.

 

Revised consolidated statements of operations, and tables reconciling GAAP financial measures and non-GAAP financial measures and tables reflecting revisions to previously reported financial statements are attached as Exhibit 99.1 and incorporated by reference into this Item 2.02.

 

The revisions described above are reflected in the consolidated financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2022. The Form 10-K also reports a material weakness in internal control over financial reporting related to income tax provisions.

 

The Company is posting an updated version of the Q4 Earnings Presentation reflecting the revisions described above in the “Events and Presentations” section of its investor website.

 

Use of Non-GAAP Financial Measures:

 

We use non-GAAP financial measures, such as revenue growth excluding the impact of foreign exchange rate effects, EBITDA, adjusted EBITDA, adjusted EBITDA margin, adjusted net (income) loss, adjusted EPS, adjusted gross profit and adjusted gross margin and net debt leverage to assess and analyze our operational results and trends as explained in more detail in the reconciliation tables later in this Form 8-K/A.

 

We believe these non-GAAP financial measures are useful to investors because they provide greater transparency regarding our operating performance. Reconciliation of non-GAAP financial measures and reported GAAP financial measures are included in the tables accompanying this Form 8-K/A and are posted on our website at www.elanco.com. The primary material limitations associated with the use of such non-GAAP measures as compared to U.S. GAAP results include the following: (i) they may not be comparable to similarly titled measures used by other companies, including those in our industry, (ii) they exclude financial information and events, such as the effects of an acquisition or amortization of intangible assets, that some may consider important in evaluating our performance, value or prospects for the future, (iii) they exclude items or types of items that may continue to occur from period to period in the future and (iv) they may not exclude all unusual or non-recurring items, which could increase or decrease these measures, which investors may consider to be unrelated to our long-term operations. These non-GAAP measures are not, and should not be viewed as, substitutes for U.S. GAAP reported measures. We encourage investors to review our unaudited consolidated financial statements in their entirety and caution investors to use U.S. GAAP measures as the primary means of evaluating our performance, value and prospects for the future, and non-GAAP measures as supplemental measures.

 

 

 

 

The information in this Item 2.02, including Exhibit 99.1 attached hereto, is being furnished and shall not be deemed “filed” for the purposes of Section 18 of the Securities Exchange Act of 1934, as amended (“Exchange Act”), or otherwise subject to the liabilities of that Section and shall not be incorporated by reference into any registration statement or other document pursuant to the Securities Act of 1933, as amended, or the Exchange Act, except as otherwise expressly stated in such filing.

 

Item 9.01 Financial Statements and Exhibits.

 

(d) Exhibits

 

Exhibit No.   Description
99.1   Financial Tables Reflecting Revisions to Previously Reported Financial Results.
104.1   Cover Page Interactive Data File (embedded within the Inline XBRL document).

 

 

 

 

SIGNATURES

 

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

 

  Elanco Animal Health Incorporated
   
Date: March 1, 2023 By: /s/ Todd Young
    Name:  Todd Young
    Title:  Executive Vice President and Chief Financial Officer

 

 

 

 EX-99.1 2 tm238102d1_ex99-1.htm EXHIBIT 99.1

Exhibit 99.1

 

The financial tables in this Exhibit 99.1 reflect the revisions to previously reported financial results related to the identified immaterial errors as noted in the Form 8-K/A filed March 1, 2023 (the "Form 8-K/A").

 

Revised Financial Highlights

 

The table below includes the following pet health revenue revisions: fourth quarter of 2022 was decreased by $3 million and fourth quarter of 2021 decreased by $1 million. There was no change to farm animal or contract manufacturing revenue.

 

Fourth Quarter Results
(dollars in millions, except per share amounts)		  2022   2021   Change (%)   CER(1) Change (%) 
Pet Health  $420   $493    (15)%   (11)%
Farm Animal  $552   $604    (9)%   (3)%
Cattle  $222   $245    (9)%   (5)%
Poultry  $187   $208    (10)%   (4)%
Swine  $100   $118    (15)%   (10)%
Aqua  $43   $33    30%   42%
Contract Manufacturing  $13   $15    (13)%   (5)%
Total Revenue  $985   $1,112    (11)%   (7)%
Reported Net Loss  $(55)  $(105)   48%     
Adjusted EBITDA  $172   $213    (19)%     
Reported EPS  $(0.11)  $(0.22)   50%     
Adjusted EPS  $0.19   $0.20    (5)%     

 

The table below includes the following pet health revenue revisions: full year 2022 was decreased by $7 million and full year 2021 decreased by $1 million. There was no change to farm animal or contract manufacturing revenue.

 

Full Year Results
(dollars in millions, except per share amounts)		  2022   2021   Change (%)   CER(1) Change (%) 
Pet Health  $2,138   $2,350    (9)%   (5)%
Farm Animal  $2,219   $2,332    (5)%   0%
Cattle  $944   $980    (4)%   0%
Poultry  $716   $744    (4)%   2%
Swine  $384   $464    (17)%   (13)%
Aqua  $175   $144    22%   32%
Contract Manufacturing  $54   $82    (34)%   (29)%
Total Revenue  $4,411   $4,764    (7)%   (3)%
Reported Net Loss  $(78)  $(482)   84%     
Adjusted EBITDA  $1,017   $1,059    (4)%     
Reported EPS  $(0.16)  $(0.99)   84%     
Adjusted EPS  $1.11   $1.07    4%     
                     

 

(1) CER = Constant Exchange Rate, representing the growth rate excluding the impact of foreign exchange rates.

 

Certain reclassifications of prior year farm animal species revenue have been made to conform to the current year's presentation.

Certain prior period amounts reflect revisions primarily relating to tax valuation allowance adjustments and other immaterial revisions as detailed in the Company's February 21, 2023 earnings release and the Form 8-K/A.

Numbers may not add due to rounding.

 

1 

 

 

Use of Non-GAAP Financial Measures:

 

We use non-GAAP financial measures, such as revenue growth excluding the impact of foreign exchange rate effects, EBITDA, adjusted EBITDA, adjusted EBITDA margin, adjusted net (income) loss, adjusted EPS, adjusted gross profit and adjusted gross margin and net debt leverage to assess and analyze our operational results and trends as explained in more detail in the reconciliation tables later in this Form 8-K/A.

 

We believe these non-GAAP financial measures are useful to investors because they provide greater transparency regarding our operating performance. Reconciliation of non-GAAP financial measures and reported GAAP financial measures are included in the tables accompanying this Form 8-K/A and are posted on our website at www.elanco.com. The primary material limitations associated with the use of such non-GAAP measures as compared to U.S. GAAP results include the following: (i) they may not be comparable to similarly titled measures used by other companies, including those in our industry, (ii) they exclude financial information and events, such as the effects of an acquisition or amortization of intangible assets, that some may consider important in evaluating our performance, value or prospects for the future, (iii) they exclude items or types of items that may continue to occur from period to period in the future and (iv) they may not exclude all unusual or non-recurring items, which could increase or decrease these measures, which investors may consider to be unrelated to our long-term operations. These non-GAAP measures are not, and should not be viewed as, substitutes for U.S. GAAP reported measures. We encourage investors to review our unaudited consolidated financial statements in their entirety and caution investors to use U.S. GAAP measures as the primary means of evaluating our performance, value and prospects for the future, and non-GAAP measures as supplemental measures.

 

2 

 

 

Elanco Animal Health Incorporated

Consolidated Statements of Operations

(Dollars and shares in millions, except per share data)

 

   Three Months Ended
December 31,		   Year Ended
December 31,		 
   2022   2021   2022   2021 
Revenue  $985   $1,112   $4,411   $4,764 
Costs, expenses, and other:                    
Cost of sales   448    512    1,913    2,132 
Research and development   80    92    321    369 
Marketing, selling, and administrative   302    327    1,265    1,403 
Amortization of intangible assets   130    139    528    556 
Asset impairment, restructuring, and other special charges   32    110    183    634 
Interest expense, net of capitalized interest   62    55    241    236 
Other (income) expense, net   21    (3)   32    5 
Loss before income taxes  $(90)  $(120)  $(72)  $(571)
Income taxes   (35)   (15)   6    (88)
Net loss  $(55)  $(105)  $(78)  $(483)
Loss per share:                    
Basic  $(0.11)  $(0.22)  $(0.16)  $(0.99)
Diluted  $(0.11)  $(0.22)  $(0.16)  $(0.99)
Weighted average shares outstanding:                    
Basic   488.5    487.4    488.3    487.2 
Diluted   488.5    487.4    488.3    487.2 

 

3 

 

 

Elanco Animal Health Incorporated

Tables Reflecting Revisions to Previously Reported Financial Statements

(Unaudited)

(Dollars and shares in millions, except per share data)

 

The tables below reflect the revisions to reported financial results for the nine months ended September 30, 2022, the three months and year ended December 31, 2022, and the three months and year ended December 31, 2021 for the identified immaterial errors as noted in the Form 8-K/A:

 

   Nine Months Ended
September 30, 2022		 
   As Revised
2/21/23		   Revisions   As Revised
3/1/23		 
Revenue  $3,430   $(3)  $3,427 
Cost of sales   1,465    —    1,465 
Research and development   241    —    241 
Marketing, selling, and administrative   963    —    963 
Amortization of intangible assets   398    —    398 
Asset impairment, restructuring and other special charges   152    —    152 
Interest expense, net of capitalized interest   179    —    179 
Other expense, net   11    —    11 
Income before taxes (1)  $21   $(3)  $18 
Provision for taxes (2)    43    (1)   42 
Net loss  $(22)  $(2)  $(24)
                
Loss per share:               
basic  $(0.04)  $(0.01)  $(0.05)
diluted  $(0.04)  $(0.01)  $(0.05)
Weighted average shares outstanding:               
basic   488.3    488.3    488.3 
diluted   488.3    488.3    488.3 

 

Numbers may not add due to rounding.

 

(1)Revisions to components of Income before taxes relate to an immaterial amount of estimated sales rebates and discounts that was not recorded correctly in a Western Europe affiliate.
(2)Revisions to Provision for taxes are composed of the tax impact of other revisions.

 

4 

 

 

   Three Months Ended
December 31, 2022		 
   As Reported on 2/21/23   Revisions   As Revised 3/1/23 
Revenue  $988   $(3)  $985 
Cost of sales   448    —    448 
Research and development   80    —    80 
Marketing, selling, and administrative   303    (1)   302 
Amortization of intangible assets   130    —    130 
Asset impairment, restructuring and other special charges   32    —    32 
Interest expense, net of capitalized interest   62    —    62 
Other expense, net   21    —    21 
Income before taxes (1)  $(88)  $(2)  $(90)
Provision for taxes (2)    (34)   (1)   (35)
Net loss  $(54)  $(1)  $(55)
                
Loss per share:               
basic  $(0.11)  $—   $(0.11)
diluted  $(0.11)  $—   $(0.11)
Weighted average shares outstanding:               
basic   488.5    488.5    488.5 
diluted   488.5    488.5    488.5 

 

Numbers may not add due to rounding.

 

(1)Revisions to components of Income before taxes relate to an immaterial amount of estimated sales rebates and discounts that was not recorded correctly in a Western Europe affiliate and the associated reductions to the Company's management incentive plan associated with the revision to Revenue.
(2)Revisions to Provision for taxes are composed of the tax impact of other revisions.

 

5 

 

 

   Year Ended
December 31, 2022		 
   As Reported on
2/21/23		   Revisions   As Revised
3/1/23		 
Revenue  $4,418   $(7)  $4,411 
Cost of sales   1,913    —    1,913 
Research and development   321    —    321 
Marketing, selling, and administrative   1,266    (1)   1,265 
Amortization of intangible assets   528    —    528 
Asset impairment, restructuring and other special charges   183    —    183 
Interest expense, net of capitalized interest   241    —    241 
Other (income) expense, net   32    —    32 
Income before taxes (1)  $(66)  $(6)  $(72)
Provision for taxes (2)    8    (2)   6 
Net income (loss)  $(74)  $(4)  $(78)
                
Loss per share:               
basic  $(0.15)  $(0.01)  $(0.16)
diluted  $(0.15)  $(0.01)  $(0.16)
Weighted average shares outstanding:               
basic   488.3    488.3    488.3 
diluted   488.3    488.3    488.3 

 

Numbers may not add due to rounding.

 

(1)Revisions to components of Income before taxes relate to an immaterial amount of estimated sales rebates and discounts that was not recorded correctly in a Western Europe affiliate and the associated reductions to the Company's management incentive plan associated with the revision to Revenue.
(2)Revisions to Provision for taxes are composed of the tax impact of other revisions.

 

6 

 

 

   Three Months Ended
December 31, 2021		   Year Ended
December 31, 2021		 
   As
Revised
2/21/23		   Revisions   As
Revised
3/1/23		   As
Revised
2/21/23		   Revisions   As
Revised
3/1/23		 
Revenue  $1,113   $(1)  $1,112   $4,765   $(1)  $4,764 
Cost of sales   512    —    512    2,132    —    2,132 
Research and development   92    —    92    369    —    369 
Marketing, selling, and administrative   327    —    327    1,403    —    1,403 
Amortization of intangible assets   139    —    139    556    —    556 
Asset impairment, restructuring and other special charges   110    —    110    634    —    634 
Interest expense, net of capitalized interest   55    —    55    236    —    236 
Other (income) expense, net   (3)   —    (3)   5    —    5 
Income (loss) before taxes (1)   $(119)  $(1)  $(120)  $(570)  $(1)  $(571)
Provision for taxes (2)   (15)   —    (15)   (88)   —    (88)
Net loss  $(104)  $(1)  $(105)  $(482)  $(1)  $(483)
                               
Loss per share:                              
basic  $(0.21)  $(0.01)  $(0.22)  $(0.99)  $—   $(0.99)
diluted  $(0.21)  $(0.01)  $(0.22)  $(0.99)  $—   $(0.99)
Weighted average shares outstanding:                              
basic   487.4    487.4    487.4    487.2    487.2    487.2 
diluted   487.4    487.4    487.4    487.2    487.2    487.2 

 

Numbers may not add due to rounding.

 

(1)Revisions to components of Income before taxes in the three months and year ended December 31, 2021 relate to an immaterial amount of estimated sales rebates and discounts that was not recorded correctly in a Western Europe affiliate.
(2)Revisions to Provision for taxes in the three months and year ended December 31, 2021 are composed of the tax impact of other revisions.

 

7 

 

 

Elanco Animal Health Incorporated

Reconciliation of GAAP Reported to Selected Non-GAAP Adjusted Information

(Unaudited)

(Dollars and shares in millions, except per share data)

 

We define adjusted net income as net income (loss) excluding amortization of intangible assets, purchase accounting adjustments to inventory, integration costs of acquisitions, severance, asset impairment, gain on sale of assets, facility exit costs, tax valuation allowances and other specified significant items, such as unusual or non-recurring items that are unrelated to our long-term operations adjusted for income tax expense associated with the excluded financial items.

 

We define adjusted EBITDA as net income (loss) adjusted for interest expense (income), income tax expense (benefit), tax valuation allowances, and depreciation and amortization, further adjusted to exclude purchase accounting adjustments to inventory, integration costs of acquisitions, severance, asset impairment, gain on sale of assets, facility exit costs and other specified significant items, such as unusual or non-recurring items that are unrelated to our long-term operations adjusted for income tax expense associated with the excluded financial items.

 

We define adjusted EPS as adjusted net income divided by the number of weighted average shares outstanding as of December 31, 2022 and 2021.

 

8 

 

 

The following is a reconciliation of GAAP Reported/Revised for the three months ended December 31, 2022 and 2021 to selected Non-GAAP adjusted information:

 

   2022   2021 
   GAAP
Revised		   Adjusted
Items (c)		   Non-
GAAP (b)		   GAAP
Revised (a)		   Adjusted
Items (c)		   Non-
GAAP (b)		 
Amortization of intangible assets  $130   $130   $—   $139    139   $— 
Asset impairment, restructuring and other special charges (1) (2)  $32   $32   $—   $110   $110   $— 
Interest expense, net of capitalized interest (3)  $62   $1   $61   $55   $—   $55 
Other (income) expense, net (4) (5)  $21   $3   $18   $(3)  $(5)  $2 
Income (loss) before taxes  $(90)  $165   $76   $(120)  $244   $124 
Provision for taxes (6) (7)  $(35)  $(17)  $(18)  $(15)  $(39)  $24 
Net income (loss)  $(55)  $148   $94   $(105)  $205   $100 
Earnings (loss) per share:                              
basic  $(0.11)  $0.30   $0.19   $(0.22)  $0.42   $0.21 
diluted  $(0.11)  $0.30   $0.19   $(0.22)  $0.42   $0.20 
Adjusted weighted average shares outstanding:                              
basic   488.5    488.5    488.5    487.4    487.4    487.4 
diluted (8)   488.5    492.6    492.6    487.4    489.8    489.8 

 

Numbers may not add due to rounding.

 

The table above reflects only line items with non-GAAP adjustments.

 

(a)GAAP Revised amounts for the three months ended December 31, 2021 represent GAAP reported results that have been revised for certain immaterial items, as described in "Revision of Prior Period Financial Statements Primarily Relating to Tax Valuation Allowance Adjustment" in the company's February 21, 2023 earnings release and additional revisions as noted in the Form 8-K/A.

 

(b)The company uses non-GAAP financial measures that differ from financial statements reported in conformity with U.S. generally accepted accounting principles (GAAP). The company believes that these non-GAAP measures provide useful information to investors. Among other things, they may help investors evaluate the company’s ongoing operations. They can assist in making meaningful period-over-period comparisons and in identifying operating trends that would otherwise be masked or distorted by the items subject to the adjustments. Management uses these non-GAAP measures internally to evaluate the performance of the business, including to allocate resources. Investors should consider these non-GAAP measures in addition to, not as a substitute for or superior to, measures of financial performance prepared in accordance with GAAP.

 

(c)Adjustments to certain GAAP measures for the three months ended December 31, 2022 and 2021 include the following:

 

(1)2022 excludes charges associated with integration efforts and external costs related to the acquisitions of Bayer Animal Health and KindredBio ($28 million), asset impairments ($2 million), and the write-off of a receivable associated with a previous R&D collaboration arrangement ($1 million).

 

(2)2021 excludes charges associated with integration efforts and external costs related to the acquisitions of Bayer Animal Health and KindredBio ($21 million), severance ($85 million), asset impairments ($3 million), and asset write-downs ($2 million), and the settlement of a legal matter ($2 million), partially offset by curtailment gains recognized due to the remeasurement our pension benefit obligations resulting from workforce reductions associated with our recent restructuring programs ($2 million).

 

9 

 

 

(3)2022 excludes the debt extinguishment loss recorded in connection with the early repayment of our Term Loan B ($1 million).

 

(4)2022 excludes a contribution to The Elanco Foundation ($3 million).

 

(5)2021 excludes the gain recorded on the sale of certain equine assets ($4 million) and the impact of a decrease in the fair value of the Prevtec contingent consideration ($1 million).

 

(6)2022 represents the income tax expense associated with the adjusted items and a net tax benefit associated with the sale of the Speke manufacturing site ($12 million), partially offset by the impact of a net increase in the valuation allowance recorded against our deferred tax assets during the period ($69 million).

 

(7)2021 represents the income tax expense associated with the adjusted items, partially offset by the impact of the valuation allowance recorded against our deferred tax assets during the period ($44 million).

 

(8)During the three months ended December 31, 2022 and 2021, we reported a GAAP net loss and thus potential dilutive common shares were not assumed to have been issued since their effect is anti-dilutive. During the same periods, we reported non-GAAP net income. As a result, potential dilutive common shares would not have an anti-dilutive effect, and diluted weighted average shares outstanding for purposes of calculating Adjusted EPS include 4.1 million and 2.4 million, respectively, of common stock equivalents.

 

The following is a reconciliation of GAAP Revised for the year ended December 31, 2022 and 2021 to Selected Non-GAAP Adjusted information:

 

   2022   2021 
   GAAP
Revised (a)		   Adjusted
Items (c)		   Non-
GAAP (b)		   GAAP
Revised (a)		   Adjusted
Items (c)		   Non-
GAAP (b)		 
Cost of sales (1)   $1,913   $—   $1,913   $2,132   $64   $2,068 
Amortization of intangible assets  $528   $528   $—   $556   $556   $— 
Asset impairment, restructuring and other special charges (2) (3)  $183   $183   $—   $634   $634   $— 
Interest expense, net of capitalized interest (4)  $241   $20   $221   $236   $—   $236 
Other (income) expense, net (5) (6)  $32   $2   $30   $5   $(14)  $19 
Income (loss) before taxes  $(72)  $733   $662   $(571)  $1,240   $669 
Provision for taxes (7) (8)  $6   $(111)  $117   $(88)  $(236)  $147 
Net income (loss)  $(78)  $622   $544   $(483)  $1,004   $522 
Earnings (loss) per share:                              
basic  $(0.16)  $1.27   $1.11   $(0.99)  $2.06   $1.07 
diluted  $(0.16)  $1.26   $1.11   $(0.99)  $2.06   $1.07 
Adjusted weighted average shares outstanding:                              
basic   488.3    488.3    488.3    487.2    487.2    487.2 
diluted (9)   488.3    492.2    492.2    487.2    488.9    488.9 

 

Numbers may not add due to rounding.

 

The table above reflects only line items with non-GAAP adjustments.

 

(a)GAAP Revised amounts for the years ended December 31, 2022 and 2021 represent GAAP reported results that have been revised for certain immaterial items, as described in "Revision of Prior Period Financial Statements Primarily Relating to Tax Valuation Allowance Adjustment" in the Company's February 21, 2023 earnings release and additional revisions as noted in the Form 8-K/A.

 

10 

 

 

(b)The company uses non-GAAP financial measures that differ from financial statements reported in conformity with U.S. generally accepted accounting principles (GAAP). The company believes that these non-GAAP measures provide useful information to investors. Among other things, they may help investors evaluate the company’s ongoing operations. They can assist in making meaningful period-over-period comparisons and in identifying operating trends that would otherwise be masked or distorted by the items subject to the adjustments. Management uses these non-GAAP measures internally to evaluate the performance of the business, including to allocate resources. Investors should consider these non-GAAP measures in addition to, not as a substitute for or superior to, measures of financial performance prepared in accordance with GAAP.

 

(c)Adjustments to certain GAAP measures for the year ended December 31, 2022 and 2021 include the following:

 

(1)2021 excludes amortization of inventory fair value adjustments recorded from the acquisition of Bayer Animal Health ($64 million).

 

(2)2022 excludes charges associated with integration efforts and external costs related to the acquisitions of Bayer Animal Health and KindredBio ($105 million), a nonrecurring charge for acquired IPR&D with no alternative future use that we recorded upon the initial consolidation of a variable interest entity that is not a business ($59 million), the finalization of a write-down charge associated with the sale of our manufacturing site in Speke, U.K. ($22 million), a measurement period adjustment to the consideration transferred and charge associated with the settlement of a liability for future royalty and milestone payments that was triggered in connection with the acquisition of KindredBio ($2 million), facility exit costs ($2 million), asset impairments ($2 million), and the write-off of a receivable associated with a previous R&D collaboration arrangement ($1 million), partially offset by adjustments resulting from the reversal of severance accruals ($9 million) and an adjustment related to asset write-downs ($1 million).

 

(3)2021 excludes charges associated with integration efforts and external costs related to the acquisitions of Bayer Animal Health and KindredBio, and charges primarily related to independent stand-up costs and other related activities ($162 million), a charge associated with the settlement of a liability for future royalty and milestone payments triggered in connection with our acquisition of KindredBio ($26 million), costs associated with the sale of our manufacturing sites in Shawnee, Kansas and Speke, U.K. and other business development transactions ($5 million), severance accruals net of reversals ($110 million), asset impairments ($66 million), asset write-downs ($284 million), and the settlement of legal matters ($10 million), partially offset by curtailment gains recognized due to the remeasurement our pension benefit obligations resulting from workforce reductions associated with our recent restructuring programs ($29 million).

 

(4)2022 excludes the debt extinguishment losses recorded in connection with the early repayment of our 4.272% Senior Notes due August 28, 2023 and our Term Loan B ($20 million).

 

(5)2022 excludes a contribution to The Elanco Foundation ($3 million) and the impact of hyperinflationary accounting related to Turkey ($4 million), partially offset by the gain recognized on the disposal of the microbiome R&D platform ($3 million) and up-front payments received in relation to license and asset assignment agreements ($2 million).

 

(6)2021 excludes up-front payments received and equity issued to us in relation to license and asset assignment agreements ($9 million), the gain recorded on the sale of certain equine assets ($4 million), and the impact of a decrease in the fair value of the Prevtec contingent consideration ($1 million).

 

(7)2022 represents the income tax expense associated with the adjusted items, the reversal of tax expense that was previously stranded in accumulated other comprehensive income due to the interest rate swap settlement ($17 million), and a net tax benefit associated with the sale of the Speke manufacturing site ($12 million), partially offset by a net increase in the valuation allowance recorded against our deferred tax assets during the period ($62 million).

 

(8)2021 represents the income tax expense associated with the adjusted items, partially offset by a net increase in the valuation allowance recorded against our deferred tax assets during the period ($56 million).

 

(9)During the years ended December 31, 2022 and 2021, we reported a GAAP net loss and thus potential dilutive common shares were not assumed to have been issued since their effect is anti-dilutive. During the same periods, we reported non-GAAP net income. As a result, potential dilutive common shares would not have an anti-dilutive effect, and diluted weighted average shares outstanding for purposes of calculating Adjusted EPS include 3.9 million and 1.7 million, respectively, of common stock equivalents.

 

11 

 

 

For the periods presented, we have not made adjustments for all items that may be considered unrelated to our long-term operations. We believe adjusted EBITDA, when used in conjunction with our results presented in accordance with U.S. GAAP and its reconciliation to net income, enhances investors' understanding of our performance, valuation and prospects for the future. We also believe adjusted EBITDA is a measure used in the animal health industry by analysts as a valuable performance metric for investors.

 

The following is a reconciliation of U.S. GAAP Net Income for the three months ended and for the year ended December 31, 2022 and 2021 to EBITDA, Adjusted EBITDA, and Adjusted EBITDA Margin, which is Adjusted EBITDA divided by total Revenue, for the respective periods:

 

   Three Months Ended December 31,   Year Ended December 31, 
   2022   2021   2022   2021 
Revised net loss(1)  $(55)  $(105)  $(78)  $(483)
Net interest expense   62    55    241    236 
Income tax expense (benefit)   (35)   (15)   6    (88)
Depreciation and amortization   169    174    682    716 
EBITDA  $141   $109   $851   $381 
Non-GAAP Adjustments:                    
Cost of sales  $—   $—   $—   $64 
Asset impairment, restructuring and other special charges   32    110    183    634 
Accelerated depreciation(2)   (4)   (1)   (19)   (6)
Other (income) expense, net   3    (5)   2    (14)
Adjusted EBITDA  $172   $213   $1,017   $1,059 
Adjusted EBITDA Margin   17.5%   19.2%   23.1%   22.2%

 

Numbers may not add due to rounding.

 

(1) Net loss for the three months ended December 31, 2022 and 2021 and the years ended December 31, 2022 and 2021 reflect revisions recorded to prior period financial statement amounts, as described in "Revision of Prior Period Financial Statements Primarily Relating to Tax Valuation Allowance Adjustment" in the Company's February 21, 2023 earnings release and additional revisions as noted in the Form 8-K/A.

 

(2) Represents depreciation of certain assets that was accelerated during the periods presented. This amount must be added back to arrive at Adjusted EBITDA because it is included in Asset impairment, restructuring, and other special charges but it has already been excluded from EBITDA in the "Depreciation and amortization" row above.

 

12 

 

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Document Period End Date Feb. 21, 2023
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