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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 10-Q
☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For the quarterly period ended September 30, 2023
or
☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For the transition period from to
Commission file number 1-13879
INNOSPEC INC.
(Exact name of registrant as specified in its charter)
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DELAWARE |
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98-0181725 |
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(State or other jurisdiction of incorporation or organization) |
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(I.R.S. Employer Identification No.) |
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8310 South Valley Highway Suite 350 Englewood |
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Colorado |
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80112 |
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(Address of principal executive offices) |
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(Zip Code) |
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Registrant’s telephone number, including area code: (303) 792 5554
Securities registered pursuant to Section 12(b) of the Securities Exchange Act of 1934:
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Title of each class |
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Trading Symbol(s) |
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Name of each exchange on which registered |
Common stock, par value $0.01 per share |
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IOSP |
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NASDAQ |
Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐
Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such file. Yes ☒ No ☐
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company” and “emerging growth company” in Rule 12b-2 of the Exchange Act.
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Large accelerated filer |
☒ |
Accelerated filer |
☐ |
Non-accelerated filer |
☐ |
Smaller reporting company |
☐ |
Emerging growth company |
☐ |
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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 standards provided pursuant to Section 13(a) of the Exchange Act. ☐
Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒
Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date.
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Class |
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Outstanding as of November 1, 2023 |
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Common Stock, par value $0.01 |
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24,865,799 |
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TABLE OF CONTENTS
CAUTIONARY STATEMENT RELATIVE TO FORWARD-LOOKING STATEMENTS
This Form 10-Q contains certain “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995. All statements other than statements of historical facts included or incorporated herein may constitute forward-looking statements. Such forward-looking statements include statements (covered by words like “expects,” “estimates,” “anticipates,” “may,” “could,” “believes,” “feels,” “plans,” “intends” or similar words or expressions, for example) which relate to earnings, growth potential, operating performance, events or developments that we expect or anticipate will or may occur in the future. Although forward-looking statements are believed by management to be reasonable when made, they are subject to certain risks, uncertainties and assumptions, and our actual performance or results may differ materially from these forward-looking statements. Additional information regarding risks, uncertainties and assumptions relating to Innospec and affecting our business operations and prospects are described in Innospec’s Annual Report on Form 10-K for the year ended December 31, 2022 and other reports filed with the U.S. Securities and Exchange Commission ("SEC"). You are urged to review our discussion of risks and uncertainties that could cause actual results to differ from forward-looking statements under the heading “Risk Factors” in such reports. Innospec undertakes no obligation to publicly update or revise any forward-looking statements, whether as a result of new information, future events or otherwise.
1
PART I FINANCIAL INFORMATION
Item 1 Condensed Consolidated Financial Statements
INNOSPEC INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATED STATEMENTS OF INCOME
(Unaudited)
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Three Months Ended September 30, |
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Nine Months Ended September 30, |
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(in millions, except share and per share data) |
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2023 |
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2022 |
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2023 |
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2022 |
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Net sales |
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$ |
464.1 |
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$ |
513.0 |
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$ |
1,454.1 |
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$ |
1,453.0 |
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Cost of goods sold |
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(326.9 |
) |
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(357.0 |
) |
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(1,018.7 |
) |
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(1,017.9 |
) |
Gross profit |
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137.2 |
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156.0 |
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435.4 |
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435.1 |
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Operating expenses: |
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Selling, general and administrative |
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(83.7 |
) |
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(95.8 |
) |
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(285.5 |
) |
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(264.1 |
) |
Research and development |
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(11.6 |
) |
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(10.1 |
) |
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(32.8 |
) |
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(30.3 |
) |
Total operating expenses |
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(95.3 |
) |
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(105.9 |
) |
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(318.3 |
) |
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(294.4 |
) |
Operating income |
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41.9 |
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50.1 |
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117.1 |
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140.7 |
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Other income/(expense), net |
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4.8 |
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(0.9 |
) |
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11.2 |
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(0.2 |
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Interest income/(expense), net |
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0.8 |
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(0.3 |
) |
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0.8 |
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(1.1 |
) |
Income before income tax expense |
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47.5 |
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48.9 |
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129.1 |
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139.4 |
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Income tax expense |
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(8.3 |
) |
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(10.2 |
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(27.8 |
) |
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(31.9 |
) |
Net income |
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$ |
39.2 |
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$ |
38.7 |
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$ |
101.3 |
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$ |
107.5 |
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Earnings per share: |
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Basic |
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$ |
1.58 |
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$ |
1.56 |
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$ |
4.08 |
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$ |
4.34 |
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Diluted |
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$ |
1.57 |
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$ |
1.55 |
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$ |
4.05 |
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$ |
4.30 |
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Weighted average shares outstanding (in thousands): |
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Basic |
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24,866 |
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24,786 |
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24,845 |
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24,794 |
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Diluted |
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25,006 |
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24,965 |
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|
|
25,000 |
|
|
|
24,976 |
|
The accompanying notes are an integral part of these unaudited interim condensed consolidated financial statements.
2
INNOSPEC INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME
(Unaudited)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Three Months Ended September 30, |
|
|
Nine Months Ended September 30, |
|
(in millions) |
|
2023 |
|
|
2022 |
|
|
2023 |
|
|
2022 |
|
Net income |
|
$ |
39.2 |
|
|
$ |
38.7 |
|
|
$ |
101.3 |
|
|
|
107.5 |
|
Other comprehensive income/(loss): |
|
|
|
|
|
|
|
|
|
|
|
|
Changes in cumulative translation adjustment, net of tax of $0.5 million, $1.0 million, $(0.2) million and $2.2 million, respectively |
|
|
(7.9 |
) |
|
|
(16.4 |
) |
|
|
(1.8 |
) |
|
|
(37.1 |
) |
Amortization of prior service cost, net of tax of $(0.1) million, $0.0 million, $(0.1) million and $(0.1) million, respectively |
|
|
0.1 |
|
|
|
0.1 |
|
|
|
0.3 |
|
|
|
0.3 |
|
Amortization of actuarial net losses/(gains), net of tax of $0.2 million, $0.0 million, $0.4 million and $0.0 million, respectively |
|
|
(0.4 |
) |
|
|
0.1 |
|
|
|
(1.2 |
) |
|
|
0.4 |
|
Total other comprehensive income/(loss) |
|
|
(8.2 |
) |
|
|
(16.2 |
) |
|
|
(2.7 |
) |
|
|
(36.4 |
) |
Total comprehensive income |
|
$ |
31.0 |
|
|
$ |
22.5 |
|
|
$ |
98.6 |
|
|
$ |
71.1 |
|
The accompanying notes are an integral part of these unaudited interim condensed consolidated financial statements.
3
INNOSPEC INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATED BALANCE SHEETS
(Unaudited)
|
|
|
|
|
|
|
|
|
(in millions, except share and per share data) |
|
September 30, 2023 |
|
|
December 31, 2022 |
|
Assets |
|
|
|
|
|
|
Current assets: |
|
|
|
|
|
|
Cash and cash equivalents |
|
$ |
207.2 |
|
|
$ |
147.1 |
|
Trade and other accounts receivable (less allowances of $7.8 million and $7.7 million respectively) |
|
|
305.2 |
|
|
|
334.6 |
|
Inventories (less allowances of $27.4 million and $27.1 million respectively): |
|
|
|
|
|
|
Finished goods |
|
|
234.0 |
|
|
|
259.3 |
|
Raw materials |
|
|
97.5 |
|
|
|
113.8 |
|
Total inventories |
|
|
331.5 |
|
|
|
373.1 |
|
Prepaid expenses |
|
|
7.7 |
|
|
|
14.1 |
|
Prepaid income taxes |
|
|
10.7 |
|
|
|
3.3 |
|
Other current assets |
|
|
1.4 |
|
|
|
0.4 |
|
Total current assets |
|
|
863.7 |
|
|
|
872.6 |
|
Net property, plant and equipment |
|
|
244.6 |
|
|
|
220.9 |
|
Operating lease right-of-use assets |
|
|
42.5 |
|
|
|
45.3 |
|
Goodwill |
|
|
357.9 |
|
|
|
358.8 |
|
Other intangible assets |
|
|
47.8 |
|
|
|
45.0 |
|
Deferred tax assets |
|
|
5.9 |
|
|
|
5.9 |
|
Pension asset |
|
|
49.7 |
|
|
|
48.1 |
|
Other non-current assets |
|
|
6.5 |
|
|
|
7.1 |
|
Total assets |
|
$ |
1,618.6 |
|
|
$ |
1,603.7 |
|
|
|
|
|
|
|
|
|
|
Liabilities and Equity |
|
|
|
|
|
|
Current liabilities: |
|
|
|
|
|
|
Accounts payable |
|
$ |
146.1 |
|
|
$ |
165.3 |
|
Accrued liabilities |
|
|
165.1 |
|
|
|
202.9 |
|
Current portion of operating lease liabilities |
|
|
13.1 |
|
|
|
13.9 |
|
Current portion of plant closure provisions |
|
|
4.7 |
|
|
|
5.3 |
|
Current portion of accrued income taxes |
|
|
15.2 |
|
|
|
18.4 |
|
Total current liabilities |
|
|
344.2 |
|
|
|
405.8 |
|
Operating lease liabilities, net of current portion |
|
|
29.4 |
|
|
|
31.4 |
|
Plant closure provisions, net of current portion |
|
|
51.1 |
|
|
|
51.9 |
|
Accrued income taxes, net of current portion |
|
|
11.6 |
|
|
|
21.0 |
|
Unrecognized tax benefits |
|
|
14.1 |
|
|
|
13.4 |
|
Deferred tax liabilities |
|
|
26.4 |
|
|
|
26.2 |
|
Pension liabilities and post-employment benefits |
|
|
12.2 |
|
|
|
12.2 |
|
Other non-current liabilities |
|
|
1.5 |
|
|
|
1.4 |
|
Total liabilities |
|
|
490.5 |
|
|
|
563.3 |
|
Equity: |
|
|
|
|
|
|
Common stock, $0.01 par value, authorized 40,000,000 shares, issued 29,554,500 shares |
|
|
0.3 |
|
|
|
0.3 |
|
Additional paid-in capital |
|
|
358.9 |
|
|
|
354.1 |
|
Treasury stock (4,687,975 and 4,788,966 shares at cost, respectively) |
|
|
(94.2 |
) |
|
|
(95.4 |
) |
Retained earnings |
|
|
1,008.3 |
|
|
|
924.2 |
|
Accumulated other comprehensive loss |
|
|
(147.9 |
) |
|
|
(145.2 |
) |
Total Innospec stockholders’ equity |
|
|
1,125.4 |
|
|
|
1,038.0 |
|
Non-controlling interest |
|
|
2.7 |
|
|
|
2.4 |
|
Total equity |
|
|
1,128.1 |
|
|
|
1,040.4 |
|
Total liabilities and equity |
|
$ |
1,618.6 |
|
|
$ |
1,603.7 |
|
The accompanying notes are an integral part of these unaudited interim condensed consolidated financial statements.
4
INNOSPEC INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
(Unaudited)
|
|
|
|
|
|
|
|
|
|
|
Nine Months Ended September 30, |
|
(in millions) |
|
2023 |
|
|
2022 |
|
Cash Flows from Operating Activities |
|
|
|
|
|
|
Net income |
|
$ |
101.3 |
|
|
$ |
107.5 |
|
Adjustments to reconcile net income to net cash provided by operating activities: |
|
|
|
|
|
|
Depreciation and amortization |
|
|
29.1 |
|
|
|
30.9 |
|
Deferred taxes |
|
|
0.5 |
|
|
|
0.6 |
|
Non-cash movements on defined benefit pension plans |
|
|
(2.5 |
) |
|
|
(1.9 |
) |
Stock option compensation |
|
|
5.9 |
|
|
|
4.7 |
|
Changes in assets and liabilities, net of effects of acquired and divested companies: |
|
|
|
|
|
|
Trade and other accounts receivable |
|
|
29.5 |
|
|
|
(70.1 |
) |
Inventories |
|
|
42.0 |
|
|
|
(112.6 |
) |
Prepaid expenses |
|
|
6.5 |
|
|
|
11.2 |
|
Accounts payable and accrued liabilities |
|
|
(57.2 |
) |
|
|
38.9 |
|
Plant closure provisions |
|
|
(1.2 |
) |
|
|
0.3 |
|
Accrued income taxes |
|
|
(20.2 |
) |
|
|
(4.0 |
) |
Unrecognized tax benefits |
|
|
0.7 |
|
|
|
— |
|
Other assets and liabilities |
|
|
0.5 |
|
|
|
(2.2 |
) |
Net cash provided by/(used in) operating activities |
|
|
134.9 |
|
|
|
3.3 |
|
Cash Flows from Investing Activities |
|
|
|
|
|
|
Capital expenditures |
|
|
(45.2 |
) |
|
|
(27.1 |
) |
Internally developed software |
|
|
(10.8 |
) |
|
|
— |
|
Proceeds on disposal of property, plant and equipment |
|
|
— |
|
|
|
0.1 |
|
Net cash used in investing activities |
|
|
(56.0 |
) |
|
|
(27.0 |
) |
Cash Flows from Financing Activities |
|
|
|
|
|
|
Non-controlling interest |
|
|
0.3 |
|
|
|
1.9 |
|
Proceeds from revolving credit facility |
|
|
— |
|
|
|
— |
|
Repayments of revolving credit facility |
|
|
— |
|
|
|
— |
|
Repayments of finance leases |
|
|
— |
|
|
|
(0.1 |
) |
Refinancing costs |
|
|
(1.4 |
) |
|
|
— |
|
Dividend paid |
|
|
(17.2 |
) |
|
|
(15.6 |
) |
Issue of treasury stock |
|
|
0.7 |
|
|
|
2.1 |
|
Repurchase of common stock |
|
|
(1.0 |
) |
|
|
(5.0 |
) |
Net cash used in financing activities |
|
|
(18.6 |
) |
|
|
(16.7 |
) |
Effect of foreign currency exchange rate changes on cash |
|
|
(0.2 |
) |
|
|
(0.9 |
) |
Net change in cash and cash equivalents |
|
|
60.1 |
|
|
|
(41.3 |
) |
Cash and cash equivalents at beginning of period |
|
|
147.1 |
|
|
|
141.8 |
|
Cash and cash equivalents at end of period |
|
$ |
207.2 |
|
|
$ |
100.5 |
|
The accompanying notes are an integral part of these unaudited interim condensed consolidated financial statements.
5
INNOSPEC INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATED STATEMENTS OF EQUITY
(Unaudited)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(in millions) |
|
Common Stock |
|
|
Additional Paid-In Capital |
|
|
Treasury Stock |
|
|
Retained Earnings |
|
|
Accumulated Other Comprehensive Loss |
|
|
Non- Controlling Interest |
|
|
Total Equity |
|
Balance at December 31, 2022 |
|
$ |
0.3 |
|
|
$ |
354.1 |
|
|
$ |
(95.4 |
) |
|
$ |
924.2 |
|
|
$ |
(145.2 |
) |
|
$ |
2.4 |
|
|
$ |
1,040.4 |
|
Net income |
|
|
|
|
|
|
|
|
|
|
|
101.3 |
|
|
|
|
|
|
|
|
|
101.3 |
|
Dividend paid ($0.69 per share) |
|
|
|
|
|
|
|
|
|
|
|
(17.2 |
) |
|
|
|
|
|
|
|
|
(17.2 |
) |
Changes in cumulative translation adjustment, net of tax |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(1.8 |
) |
|
|
|
|
|
(1.8 |
) |
Share of net income |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0.3 |
|
|
|
0.3 |
|
Treasury stock reissued |
|
|
|
|
|
(1.1 |
) |
|
|
2.2 |
|
|
|
|
|
|
|
|
|
|
|
|
1.1 |
|
Treasury stock repurchased |
|
|
|
|
|
|
|
|
(1.0 |
) |
|
|
|
|
|
|
|
|
|
|
|
(1.0 |
) |
Stock option compensation |
|
|
|
|
|
5.9 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
5.9 |
|
Amortization of prior service cost, net of tax |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0.3 |
|
|
|
|
|
|
0.3 |
|
Amortization of actuarial net gains, net of tax |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(1.2 |
) |
|
|
|
|
|
(1.2 |
) |
Balance at September 30, 2023 |
|
$ |
0.3 |
|
|
$ |
358.9 |
|
|
$ |
(94.2 |
) |
|
$ |
1,008.3 |
|
|
$ |
(147.9 |
) |
|
$ |
2.7 |
|
|
$ |
1,128.1 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(in millions) |
|
Common Stock |
|
|
Additional Paid-In Capital |
|
|
Treasury Stock |
|
|
Retained Earnings |
|
|
Accumulated Other Comprehensive Loss |
|
|
Non- Controlling Interest |
|
|
Total Equity |
|
Balance at December 31, 2021 |
|
$ |
0.3 |
|
|
$ |
346.7 |
|
|
$ |
(90.6 |
) |
|
$ |
822.9 |
|
|
$ |
(46.9 |
) |
|
$ |
0.6 |
|
|
$ |
1,033.0 |
|
Net income |
|
|
|
|
|
|
|
|
|
|
|
107.5 |
|
|
|
|
|
|
|
|
|
107.5 |
|
Dividend paid ($0.63 per share) |
|
|
|
|
|
|
|
|
|
|
|
(15.6 |
) |
|
|
|
|
|
|
|
|
(15.6 |
) |
Changes in cumulative translation adjustment, net of tax |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(37.1 |
) |
|
|
|
|
|
(37.1 |
) |
Non-controlling interest |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
1.8 |
|
|
|
1.8 |
|
Share of net income |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0.1 |
|
|
|
0.1 |
|
Treasury stock reissued |
|
|
|
|
|
0.8 |
|
|
|
1.0 |
|
|
|
|
|
|
|
|
|
|
|
|
1.8 |
|
Treasury stock repurchased |
|
|
|
|
|
|
|
|
(5.0 |
) |
|
|
|
|
|
|
|
|
|
|
|
(5.0 |
) |
Stock option compensation |
|
|
|
|
|
4.7 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
4.7 |
|
Amortization of prior service cost, net of tax |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0.3 |
|
|
|
|
|
|
0.3 |
|
Amortization of actuarial net losses, net of tax |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0.4 |
|
|
|
|
|
|
0.4 |
|
Balance at September 30, 2022 |
|
$ |
0.3 |
|
|
$ |
352.2 |
|
|
$ |
(94.6 |
) |
|
$ |
914.8 |
|
|
$ |
(83.3 |
) |
|
$ |
2.5 |
|
|
$ |
1,091.9 |
|
The accompanying notes are an integral part of these unaudited interim condensed consolidated financial statements.
6
INNOSPEC INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATED STATEMENTS OF EQUITY
(Unaudited)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(in millions) |
|
Common Stock |
|
|
Additional Paid-In Capital |
|
|
Treasury Stock |
|
|
Retained Earnings |
|
|
Accumulated Other Comprehensive Loss |
|
|
Non- Controlling Interest |
|
|
Total Equity |
|
Balance at June 30, 2023 |
|
$ |
0.3 |
|
|
$ |
356.7 |
|
|
$ |
(94.2 |
) |
|
$ |
969.1 |
|
|
$ |
(139.7 |
) |
|
$ |
2.6 |
|
|
$ |
1,094.8 |
|
Net income |
|
|
|
|
|
|
|
|
|
|
|
39.2 |
|
|
|
|
|
|
|
|
|
39.2 |
|
Changes in cumulative translation adjustment, net of tax |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(7.9 |
) |
|
|
|
|
|
(7.9 |
) |
Share of net income |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0.1 |
|
|
|
0.1 |
|
Treasury stock reissued |
|
|
|
|
|
0.2 |
|
|
|
0.1 |
|
|
|
|
|
|
|
|
|
|
|
|
0.3 |
|
Treasury stock repurchased |
|
|
|
|
|
|
|
|
(0.1 |
) |
|
|
|
|
|
|
|
|
|
|
|
(0.1 |
) |
Stock option compensation |
|
|
|
|
|
2.0 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2.0 |
|
Amortization of prior service cost, net of tax |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0.1 |
|
|
|
|
|
|
0.1 |
|
Amortization of actuarial net gains, net of tax |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(0.4 |
) |
|
|
|
|
|
(0.4 |
) |
Balance at September 30, 2023 |
|
$ |
0.3 |
|
|
$ |
358.9 |
|
|
$ |
(94.2 |
) |
|
$ |
1,008.3 |
|
|
$ |
(147.9 |
) |
|
$ |
2.7 |
|
|
$ |
1,128.1 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(in millions) |
|
Common Stock |
|
|
Additional Paid-In Capital |
|
|
Treasury Stock |
|
|
Retained Earnings |
|
|
Accumulated Other Comprehensive Loss |
|
|
Non- Controlling Interest |
|
|
Total Equity |
|
Balance at June 30, 2022 |
|
$ |
0.3 |
|
|
$ |
350.9 |
|
|
$ |
(92.3 |
) |
|
$ |
876.1 |
|
|
$ |
(67.1 |
) |
|
$ |
0.7 |
|
|
$ |
1,068.6 |
|
Net income |
|
|
|
|
|
|
|
|
|
|
|
38.7 |
|
|
|
|
|
|
|
|
|
38.7 |
|
Changes in cumulative translation adjustment, net of tax |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(16.4 |
) |
|
|
|
|
|
(16.4 |
) |
Non-controlling interest |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
1.8 |
|
|
|
1.8 |
|
Treasury stock reissued |
|
|
|
|
|
(0.2 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(0.2 |
) |
Treasury stock repurchased |
|
|
|
|
|
|
|
|
(2.3 |
) |
|
|
|
|
|
|
|
|
|
|
|
(2.3 |
) |
Stock option compensation |
|
|
|
|
|
1.5 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
1.5 |
|
Amortization of prior service cost, net of tax |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0.1 |
|
|
|
|
|
|
0.1 |
|
Amortization of actuarial net losses, net of tax |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0.1 |
|
|
|
|
|
|
0.1 |
|
Balance at September 30, 2022 |
|
$ |
0.3 |
|
|
$ |
352.2 |
|
|
$ |
(94.6 |
) |
|
$ |
914.8 |
|
|
$ |
(83.3 |
) |
|
$ |
2.5 |
|
|
$ |
1,091.9 |
|
The accompanying notes are an integral part of these unaudited interim condensed consolidated financial statements.
7
INNOSPEC INC. AND SUBSIDIARIES
NOTES TO THE UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
NOTE 1 – BASIS OF PRESENTATION
The accompanying unaudited interim condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X under the Securities Exchange Act of 1934. Accordingly, they do not include all the information and notes necessary for a comprehensive presentation of financial position, results of operations and cash flows.
It is our opinion, however, that all adjustments (consisting of normal, recurring adjustments, unless otherwise disclosed) have been made which are necessary for the condensed consolidated financial statements to be fairly stated. These condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2022 filed on February 22, 2023 (the “2022 Form 10-K”).
The results for the interim period covered by this report are not necessarily indicative of the results to be expected for the full year.
When we use the terms “Innospec,” “the Corporation,” “the Company,” “Registrant,” “the Group,” “we,” “us” and “our,” we are referring to Innospec Inc. and its consolidated subsidiaries unless otherwise indicated or the context otherwise requires.
NOTE 2 – SEGMENT REPORTING
The Company reports its financial performance based on three reportable segments, which are Performance Chemicals, Fuel Specialties and Oilfield Services.
The Company evaluates the performance of its segments based on operating income. The following table analyzes sales and other financial information by the Company’s reportable segments:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Three Months Ended September 30, |
|
|
Nine Months Ended September 30, |
|
(in millions) |
|
2023 |
|
|
2022 |
|
|
2023 |
|
|
2022 |
|
Net Sales: |
|
|
|
|
|
|
|
|
|
|
|
|
Personal Care |
|
$ |
97.0 |
|
|
$ |
102.4 |
|
|
$ |
263.8 |
|
|
$ |
311.1 |
|
Home Care |
|
|
22.3 |
|
|
|
22.6 |
|
|
|
65.7 |
|
|
|
72.3 |
|
Other |
|
|
25.9 |
|
|
|
34.7 |
|
|
|
94.9 |
|
|
|
112.4 |
|
Performance Chemicals |
|
|
145.2 |
|
|
|
159.7 |
|
|
|
424.4 |
|
|
|
495.8 |
|
Refinery and Performance |
|
|
126.0 |
|
|
|
133.2 |
|
|
|
394.6 |
|
|
|
405.5 |
|
Other |
|
|
43.3 |
|
|
|
45.5 |
|
|
|
119.2 |
|
|
|
141.4 |
|
Fuel Specialties |
|
|
169.3 |
|
|
|
178.7 |
|
|
|
513.8 |
|
|
|
546.9 |
|
Oilfield Services |
|
|
149.6 |
|
|
|
174.6 |
|
|
|
515.9 |
|
|
|
410.3 |
|
|
|
$ |
464.1 |
|
|
$ |
513.0 |
|
|
$ |
1,454.1 |
|
|
$ |
1,453.0 |
|
Operating income/(loss): |
|
|
|
|
|
|
|
|
|
|
|
|
Performance Chemicals |
|
$ |
16.9 |
|
|
$ |
25.4 |
|
|
$ |
36.5 |
|
|
$ |
79.5 |
|
Fuel Specialties |
|
|
27.6 |
|
|
|
27.9 |
|
|
|
77.1 |
|
|
|
94.9 |
|
Oilfield Services |
|
|
16.4 |
|
|
|
14.2 |
|
|
|
60.3 |
|
|
|
21.2 |
|
Corporate costs |
|
|
(19.0 |
) |
|
|
(17.4 |
) |
|
|
(56.8 |
) |
|
|
(54.9 |
) |
Total operating income |
|
$ |
41.9 |
|
|
$ |
50.1 |
|
|
$ |
117.1 |
|
|
$ |
140.7 |
|
8
NOTE 3 – EARNINGS PER SHARE
Basic earnings per share is based on the weighted average number of common shares outstanding during the period. Diluted earnings per share includes the effect of options that are dilutive and outstanding during the period under the treasury stock method. Per share amounts are computed as follows:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Three Months Ended September 30, |
|
|
Nine Months Ended September 30, |
|
|
|
2023 |
|
|
2022 |
|
|
2023 |
|
|
2022 |
|
Numerator (in millions): |
|
|
|
|
|
|
|
|
|
|
|
|
Net income available to common stockholders |
|
$ |
39.2 |
|
|
$ |
38.7 |
|
|
$ |
101.3 |
|
|
$ |
107.5 |
|
Denominator (in thousands): |
|
|
|
|
|
|
|
|
|
|
|
|
Weighted average common shares outstanding |
|
|
24,866 |
|
|
|
24,786 |
|
|
|
24,845 |
|
|
|
24,794 |
|
Dilutive effect of stock options and awards |
|
|
140 |
|
|
|
179 |
|
|
|
155 |
|
|
|
182 |
|
Denominator for diluted earnings per share |
|
|
25,006 |
|
|
|
24,965 |
|
|
|
25,000 |
|
|
|
24,976 |
|
Net income per share, basic: |
|
$ |
1.58 |
|
|
$ |
1.56 |
|
|
$ |
4.08 |
|
|
$ |
4.34 |
|
Net income per share, diluted: |
|
$ |
1.57 |
|
|
$ |
1.55 |
|
|
$ |
4.05 |
|
|
$ |
4.30 |
|
In the three and nine months ended September 30, 2023, the average number of anti-dilutive options excluded from the calculation of diluted earnings per share were 21,950 and 29,293, respectively (three and nine months ended September 30, 2022 – 109,377 and 54,522, respectively).
NOTE 4 – GOODWILL
The following table summarizes the goodwill movements in the year:
|
|
|
|
|
(in millions) |
|
Gross Cost |
|
Opening balance at January 1, 2023 |
|
$ |
358.8 |
|
Exchange effect |
|
|
(0.9 |
) |
Closing balance at September 30, 2023 |
|
$ |
357.9 |
|
The exchange effect for the nine months ended September 30, 2023 was $0.9 million relating to our Performance Chemicals segment.
NOTE 5 – OTHER INTANGIBLE ASSETS
The following table analyzes other intangible assets movements in the year:
|
|
|
|
|
(in millions) |
|
2023 |
|
Gross cost at January 1 |
|
$ |
291.1 |
|
Additions |
|
|
10.8 |
|
Exchange effect |
|
|
(0.3 |
) |
Gross cost at September 30 |
|
|
301.6 |
|
Accumulated amortization at January 1 |
|
|
(246.1 |
) |
Amortization expense |
|
|
(8.0 |
) |
Exchange effect |
|
|
0.3 |
|
Accumulated amortization at September 30 |
|
|
(253.8 |
) |
Net book amount at September 30 |
|
$ |
47.8 |
|
The amortization expense for the nine months ended September 30, 2023 was $8.0 million (nine months ended September 30, 2022 – $11.4 million).
In 2023, we capitalized $10.8 million in relation to our internally developed software for a new Enterprise Resource Planning (“ERP”) system covering our EMEA and ASPAC regions. The expenses capitalized include the acquisition costs for the software as well as the external and internal costs of the development.
9
NOTE 6 – PENSION AND POST EMPLOYMENT BENEFITS
The Company maintains a defined benefit pension plan covering certain current and former employees in the United Kingdom (the “UK Plan”). The UK Plan is closed to future service accrual and has a large number of deferred and current pensioners. The assets of the UK Plan are predominantly insurance policies, operating as investment assets, covering all liabilities. This reduces the UK Plan’s potential reliance on the Company for future cash funding requirements.
The Company also maintains an unfunded defined benefit pension plan covering certain current and former employees in Germany (the “German plan”). The German plan is closed to new entrants and has no assets.
The net periodic benefit of these plans is shown in the following table:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Three Months Ended September 30, |
|
|
Nine Months Ended September 30, |
|
(in millions) |
|
2023 |
|
|
2022 |
|
|
2023 |
|
|
2022 |
|
Service cost |
|
$ |
(0.9 |
) |
|
$ |
(0.6 |
) |
|
$ |
(2.7 |
) |
|
$ |
(1.8 |
) |
Interest cost on projected benefit obligation |
|
|
(5.1 |
) |
|
|
(2.4 |
) |
|
|
(15.0 |
) |
|
|
(7.8 |
) |
Expected return on plan assets |
|
|
6.5 |
|
|
|
3.8 |
|
|
|
19.0 |
|
|
|
12.3 |
|
Amortization of prior service cost |
|
|
(0.2 |
) |
|
|
(0.1 |
) |
|
|
(0.4 |
) |
|
|
(0.4 |
) |
Amortization of actuarial net gains/(losses) |
|
|
0.6 |
|
|
|
(0.1 |
) |
|
|
1.6 |
|
|
|
(0.4 |
) |
Net periodic benefit |
|
$ |
0.9 |
|
|
$ |
0.6 |
|
|
$ |
2.5 |
|
|
$ |
1.9 |
|
The service cost has been recognized in selling, general and administrative expenses. All other items have been recognized within other income and expense. The amortization of prior service cost and actuarial net losses are a reclassification out of accumulated other comprehensive loss into other income and expense.
In addition, we have obligations for post-employment benefits in some of our other European businesses. As at September 30, 2023, we have recorded a liability of $3.9 million (December 31, 2022 – $4.1 million).
10
NOTE 7 – INCOME TAXES
A roll-forward of unrecognized tax benefits and associated accrued interest and penalties is as follows:
|
|
|
|
|
|
|
|
|
|
|
|
|
(in millions) |
|
Unrecognized Tax Benefits |
|
|
Interest and Penalties |
|
|
Total |
|
Opening balance at January 1, 2023 |
|
$ |
10.2 |
|
|
$ |
3.2 |
|
|
$ |
13.4 |
|
Net change for tax positions of prior periods |
|
|
— |
|
|
|
0.7 |
|
|
|
0.7 |
|
Closing balance at September 30, 2023 |
|
|
10.2 |
|
|
|
3.9 |
|
|
|
14.1 |
|
Current |
|
|
— |
|
|
|
— |
|
|
|
— |
|
Non-current |
|
$ |
10.2 |
|
|
$ |
3.9 |
|
|
$ |
14.1 |
|
All of the $14.1 million of unrecognized tax benefits, interest and penalties would impact our effective tax rate if recognized.
In 2021 a non-U.S. subsidiary, Innospec Limited, entered into a review by the U.K. tax authorities under the U.K.’s Profit Diversion Compliance Facility (“PDCF”) in relation to the period 2017 to 2020 inclusive. The Company has determined that additional tax and interest totaling $1.1 million may arise as a result of the ongoing review. This includes an increase in interest accrued of $0.1 million recorded in the nine months to September 30, 2023.
A non-U.S. subsidiary, Innospec Performance Chemicals Italia Srl, is subject to an ongoing tax audit in relation to the period 2011 to 2014 inclusive. The Company has determined that additional tax, interest and penalties totaling $3.2 million may arise as a consequence of the tax audit. As any additional tax arising as a consequence of the tax audit would be reimbursed by the previous owner under the terms of the sale and purchase agreement, an indemnification asset of the same amount is recorded in the financial statements to reflect this arrangement.
In 2018 the Company recorded an unrecognized tax benefit in relation to a potential adjustment that could arise as a consequence of the Tax Cuts and Jobs Act of 2017 (“Tax Act”), but for which retrospective adjustment to the filed 2017 U.S. federal income tax returns was not permissible. The Company has determined that additional tax, interest and penalties totaling $9.8 million may arise in relation to this item. This includes an increase in interest accrued of $0.6 million in the nine months to September 30, 2023.
Aside from certain tax returns that are closed after completion of a U.S. Internal Revenue Service (“IRS”) audit, the Company and its U.S. subsidiaries remain open to examination by the IRS for certain elements of year 2017 and for years 2019 onwards under the statute of limitations. The Company’s subsidiaries in foreign tax jurisdictions are open to examination including Brazil (2018 onwards), Germany (2018 onwards), and the U.K. (2017 onwards).
11
NOTE 8 – LONG-TERM DEBT
As at September 30, 2023, and December 31, 2022, the Company had not drawn down on its revolving credit facility.
On May 31, 2023, Innospec Inc. and certain subsidiaries of the Company (together with the Company, the “Borrowers”) entered into a Multicurrency Revolving Facility Agreement with various lenders (the “Agreement”) which replaces the Company’s credit facility agreement dated September 26, 2019. The Agreement provides for a $250,000,000 four-year multicurrency revolving loan facility available to the Borrowers (the “Facility”). The Agreement also contains an accordion feature whereby the Company may elect to increase the total available borrowings by an aggregate amount of up to $125,000,000. The termination date of the Facility is May 30, 2027, but the Company has an option to request an extension of the Facility for a further year. As a consequence, the Company has capitalized $1.5 million of costs relating to the new Agreement which are to be amortized over the period to May 30, 2027. In addition the Company has written-off $0.5 million of capitalized costs relating to the previous agreement.
As at September 30, 2023, the deferred finance costs of $1.3 million (December 31, 2022 - $0.6 million) related to the arrangement of the credit facility, are included within other current and non-current assets at the balance sheet dates.
NOTE 9 – PLANT CLOSURE PROVISIONS
The Company has continuing plans to remediate manufacturing facilities at sites around the world as and when those operations are expected to cease, or we are required to decommission the sites according to local laws and regulations. The liability for estimated plant closure costs includes costs for environmental remediation liabilities and asset retirement obligations.
The principal site giving rise to asset retirement obligations is the manufacturing site at Ellesmere Port in the United Kingdom. There are also asset retirement obligations and environmental remediation liabilities on a much smaller scale in respect of other manufacturing sites.
Movements in the provisions are summarized as follows:
|
|
|
|
|
(in millions) |
|
2023 |
|
Total at January 1 |
|
$ |
57.2 |
|
Charge for the period |
|
|
2.7 |
|
Utilized in the period |
|
|
(3.9 |
) |
Exchange effect |
|
|
(0.2 |
) |
Total at September 30 |
|
|
55.8 |
|
Due within one year |
|
|
(4.7 |
) |
Due after one year |
|
$ |
51.1 |
|
The charge for the nine months ended September 30, 2023 was $2.7 million (nine months ended September 30, 2022 – $2.7 million). The current year charge represents the accounting accretion only, with no changes for the expected cost and scope of future remediation activities. Amounts due within one year refer to provisions where expenditure is expected to arise within one year of the balance sheet date.
12
NOTE 10 – FAIR VALUE MEASUREMENTS
The following table presents the carrying amount and fair values of the Company’s financial assets and liabilities measured on a recurring basis:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
September 30, 2023 |
|
|
December 31, 2022 |
|
(in millions) |
|
Carrying Amount |
|
|
Fair Value |
|
|
Carrying Amount |
|
|
Fair Value |
|
Assets |
|
|
|
|
|
|
|
|
|
|
|
|
Non-derivatives: |
|
|
|
|
|
|
|
|
|
|
|
|
Cash and cash equivalents |
|
$ |
207.2 |
|
|
$ |
207.2 |
|
|
$ |
147.1 |
|
|
$ |
147.1 |
|
Derivatives (Level 1 measurement): |
|
|
|
|
|
|
|
|
|
|
|
|
Other current and non-current assets: |
|
|
|
|
|
|
|
|
|
|
|
|
Foreign currency forward exchange contracts |
|
|
1.0 |
|
|
|
1.0 |
|
|
|
— |
|
|
|
— |
|
Emissions Trading Scheme credits |
|
|
3.2 |
|
|
|
3.2 |
|
|
|
2.7 |
|
|
|
2.7 |
|
Liabilities |
|
|
|
|
|
|
|
|
|
|
|
|
Derivatives (Level 1 measurement): |
|
|
|
|
|
|
|
|
|
|
|
|
Other current and non-current liabilities: |
|
|
|
|
|
|
|
|
|
|
|
|
Foreign currency forward exchange contracts |
|
|
— |
|
|
|
— |
|
|
|
0.5 |
|
|
|
0.5 |
|
Non-financial liabilities (Level 3 measurement): |
|
|
|
|
|
|
|
|
|
|
|
|
Other current and non-current liabilities: |
|
|
|
|
|
|
|
|
|
|
|
|
Stock equivalent units |
|
|
17.4 |
|
|
|
17.4 |
|
|
|
26.4 |
|
|
|
26.4 |
|
The following methods and assumptions were used to estimate the fair values:
Cash and cash equivalents: The carrying amount approximates fair value because of the short-term maturities of such instruments.
Emissions Trading Scheme credits: The fair value is determined by the open market pricing at the end of the reporting period.
Foreign currency forward exchange contracts: The fair value of derivatives relating to foreign currency forward exchange contracts are derived from current settlement prices and comparable contracts using current assumptions. Foreign currency forward exchange contracts primarily relate to contracts entered into to hedge future known transactions or hedge balance sheet net cash positions. The movements in the carrying amounts and fair values of these contracts are largely due to changes in exchange rates against the U.S. dollar.
Stock equivalent units: The fair values of stock equivalent units are calculated at each balance sheet date using either the Black-Scholes or Monte Carlo method depending on the terms of each grant.
NOTE 11 – DERIVATIVE INSTRUMENTS AND RISK MANAGEMENT
The Company enters into various foreign currency forward exchange contracts to minimize currency exchange rate exposure from expected future cash flows. As at September 30, 2023, the contracts have maturity dates of up to twelve months at the date of inception. These foreign currency forward exchange contracts have not been designated as hedging instruments, and their impact on the income statement for the first nine months of 2023 was a loss of $1.2 million (first nine months of 2022 – a gain of $6.5 million). The gain or loss has been recorded in other income or expense.
13
NOTE 12 – CONTINGENCIES
Legal matters
We are involved from time to time in claims and legal proceedings that result from, and are incidental to, the conduct of our business including business and commercial litigation, and employee and product liability claims.
As previously reported in the first and second quarters of 2023, we have lodged a civil and criminal legal claim related to a misappropriation of inventory and other losses incurred in Brazil. There is also an ongoing insurance claim related to the misappropriation of inventory element of the matter. Consistent with our accounting treatment in the first and second quarters, a corresponding asset for the potential legal or insurance recoveries has not been recorded for the resulting financial losses arising from this matter.
In addition, unrelated to the Brazil matter, in the unlikely event there are an unexpectedly large number of individual claims or proceedings with an adverse resolution, this could in the aggregate have a material adverse effect on the results of operations for a particular year or quarter.
Guarantees
The Company and certain of the Company’s consolidated subsidiaries are contingently liable for certain obligations of affiliated companies primarily in the form of guarantees of debt and performance under contracts entered into as a normal business practice. This includes guarantees of non-U.S. excise taxes and customs duties. As at September 30, 2023, such guarantees which are not recognized as liabilities in the condensed consolidated financial statements amounted to $6.0 million (December 31, 2022 - $7.0 million). The remaining terms of the fixed maturity guarantees are up to 9 years, with some further guarantees having no fixed expiry date.
Under the terms of the guarantee arrangements, generally the Company would be required to perform the obligations should the affiliated company fail to fulfill its obligations under the arrangements. In some cases, the guarantee arrangements have recourse provisions that would enable the Company to recover any payments made under the terms of the guarantees from securities held of the guaranteed parties’ assets.
The Company and its affiliates have numerous long-term sales and purchase commitments in their various business activities, which are expected to be fulfilled with no adverse consequences material to the Company.
14
NOTE 13 – STOCK-BASED COMPENSATION PLANS
The compensation cost recorded for stock options for the three months ended September 30, 2023 and 2022 was $2.0 million and $1.5 million, respectively. The compensation cost recorded for stock equivalent units for the three months ended September 30, 2023 and 2022 was $2.0 million and $1.8 million, respectively.
The compensation cost recorded for stock options for the first nine months of 2023 and 2022 was $5.9 million and $4.7 million, respectively. The compensation cost recorded for stock equivalent units for the first nine months of 2023 and 2022 was $7.1 million and $15.9 million, respectively.
The following table summarizes the transactions of the Company’s share-based compensation plans for the nine months ended September 30, 2023.
|
|
|
|
|
|
|
|
|
|
|
Number of shares |
|
|
Weighted Average Grant-Date Fair Value |
|
Nonvested at December 31, 2022 |
|
|
757,040 |
|
|
$ |
69.0 |
|
Granted |
|
|
159,322 |
|
|
$ |
94.3 |
|
Vested |
|
|
(208,803 |
) |
|
$ |
66.3 |
|
Forfeited |
|
|
(50,911 |
) |
|
$ |
77.1 |
|
Nonvested at September 30, 2023 |
|
|
656,648 |
|
|
$ |
75.1 |
|
New grants in the quarter have similar vesting conditions to those granted in previous periods. The valuation methodologies of the new grants are consistent with previous periods.
As of September 30, 2023, there was $23.5 million of total unrecognized compensation cost related to nonvested share-based compensation arrangements. That cost is expected to be recognized over a weighted-average period of 1.9 years.
NOTE 14 – RECLASSIFICATIONS OUT OF ACCUMULATED OTHER COMPREHENSIVE LOSS
Reclassifications out of accumulated other comprehensive loss (“AOCL”) for the first nine months of 2023 were:
|
|
|
|
|
|
|
(in millions) Details about AOCL Components |
|
Amount Reclassified from AOCL |
|
|
Affected Line Item in the Statement where Net Income is Presented |
Defined benefit pension plan items: |
|
|
|
|
|
Amortization of prior service cost |
|
$ |
0.4 |
|
|
See (1) below |
Amortization of actuarial net gains |
|
|
(1.6 |
) |
|
See (1) below |
|
|
|
(1.2 |
) |
|
Total before tax |
|
|
|
0.3 |
|
|
Income tax expense |
Total reclassifications |
|
$ |
(0.9 |
) |
|
Net of tax |
(1)These items are included in other income and expense. See Note 6 of the Notes to the Condensed Consolidated Financial Statements for additional information.
15
Changes in AOCL for the first nine months of 2023, net of tax, were:
|
|
|
|
|
|
|
|
|
|
|
|
|
(in millions) |
|
Defined Benefit Pension Plan Items |
|
|
Cumulative Translation Adjustments |
|
|
Total |
|
Balance at December 31, 2022 |
|
$ |
(58.4 |
) |
|
$ |
(86.8 |
) |
|
$ |
(145.2 |
) |
Other comprehensive income before reclassifications |
|
|
— |
|
|
|
(1.8 |
) |
|
|
(1.8 |
) |
Amounts reclassified from AOCL |
|
|
(0.9 |
) |
|
|
— |
|
|
|
(0.9 |
) |
Total other comprehensive income/(loss) |
|
|
(0.9 |
) |
|
|
(1.8 |
) |
|
|
(2.7 |
) |
Balance at September 30, 2023 |
|
$ |
(59.3 |
) |
|
$ |
(88.6 |
) |
|
$ |
(147.9 |
) |
Reclassifications out of AOCL for the first nine months of 2022 were:
|
|
|
|
|
|
|
(in millions) Details about AOCL Components |
|
Amount Reclassified from AOCL |
|
|
Affected Line Item in the Statement where Net Income is Presented |
Defined benefit pension plan items: |
|
|
|
|
|
Amortization of prior service cost |
|
$ |
0.4 |
|
|
See (1) below |
Amortization of actuarial net losses |
|
|
0.4 |
|
|
See (1) below |
|
|
|
0.8 |
|
|
Total before tax |
|
|
|
(0.1 |
) |
|
Income tax expense |
Total reclassifications |
|
$ |
0.7 |
|
|
Net of tax |
(1)These items are included in other income and expense. See Note 6 of the Notes to the Condensed Consolidated Financial Statements for additional information.
Changes in AOCL for the first nine months of 2022, net of tax, were:
|
|
|
|
|
|
|
|
|
|
|
|
|
(in millions) |
|
Defined Benefit Pension Plan Items |
|
|
Cumulative Translation Adjustments |
|
|
Total |
|
Balance at December 31, 2021 |
|
$ |
10.7 |
|
|
$ |
(57.6 |
) |
|
$ |
(46.9 |
) |
Other comprehensive income before reclassifications |
|
|
— |
|
|
|
(37.1 |
) |
|
|
(37.1 |
) |
Amounts reclassified from AOCL |
|
|
0.7 |
|
|
|
— |
|
|
|
0.7 |
|
Total other comprehensive income/(loss) |
|
|
0.7 |
|
|
|
(37.1 |
) |
|
|
(36.4 |
) |
Balance at September 30, 2022 |
|
$ |
11.4 |
|
|
$ |
(94.7 |
) |
|
$ |
(83.3 |
) |
NOTE 15 – RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS
In October 2023, the Financial Accounting Standards Board issued Accounting Standards Update (ASU) No. 2023-06, Disclosure Improvements. This guidance covers a number of disclosure improvements intended to align with the SEC's disclosure update and simplification initiative. The effective dates for any required changes to the specified disclosures are aligned with the timing of changes to the relevant SEC regulations. The Company does not expect the new standard to have a material impact on the Company’s consolidated financial statements, including its accounting policies, processes and systems.
16
NOTE 16 – RELATED PARTY TRANSACTIONS
Mr. Patrick S. Williams has been an executive director of the Company since April 2009 and has been a non-executive director of AdvanSix, a chemicals manufacturer, since February 2020. In the first nine months of 2023 the Company purchased product from AdvanSix for $0.3 million (first nine months of 2022 – $0.4 million). As at September 30, 2023, the Company owed $0.0 million to AdvanSix (December 31, 2022 – $0.0 million).
Mr. Robert I. Paller has been a non-executive director of the Company since November 1, 2009. The Company has retained and continues to retain Smith, Gambrell & Russell, LLP (“SGR”), a law firm with which Mr. Paller holds a position. In the first nine months of 2023 the Company incurred fees from SGR of $0.2 million (first nine months of 2022 – $0.2 million). As at September 30, 2023, the Company owed $0.0 million to SGR (December 31, 2022 – $0.0 million).
Mr. David F. Landless has been a non-executive director of the Company since January 1, 2016 and is a non-executive director of Ausurus Group Limited which owns European Metal Recycling Limited (“EMR”). The Company has sold scrap metal to EMR in the first nine months of 2023 for a value of $0.1 million (first nine months of 2022 – $0.1 million). A tendering process is operated periodically to select the best buyer for the sale of scrap metal by the Company. As at September 30, 2023, EMR owed $0.0 million for scrap metal purchased from the Company (December 31, 2022 – $0.0 million).
17
Item 2 Management’s Discussion and Analysis of Financial Condition and Results of Operations for the Three and Nine Months Ended September 30, 2023
This discussion should be read in conjunction with our unaudited interim condensed consolidated financial statements and the notes thereto.
CRITICAL ACCOUNTING ESTIMATES
The policies and estimates that the Company considers the most critical in terms of complexity and subjectivity of assessment are those related to environmental liabilities, pensions, income taxes, goodwill, property, plant and equipment and other intangible assets (net of depreciation and amortization). These policies have been discussed in the Company’s 2022 Form 10-K.
RESULTS OF OPERATIONS
The Company reports its financial performance based on three reportable segments, which are Performance Chemicals, Fuel Specialties and Oilfield Services.
The following table provides sales, gross profit and operating income by reporting segment:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Three Months Ended September 30, |
|
|
Nine Months Ended September 30, |
|
(in millions) |
|
2023 |
|
|
2022 |
|
|
2023 |
|
|
2022 |
|
Net sales: |
|
|
|
|
|
|
|
|
|
|
|
|
Performance Chemicals |
|
$ |
145.2 |
|
|
$ |
159.7 |
|
|
$ |
424.4 |
|
|
$ |
495.8 |
|
Fuel Specialties |
|
|
169.3 |
|
|
|
178.7 |
|
|
|
513.8 |
|
|
|
546.9 |
|
Oilfield Services |
|
|
149.6 |
|
|
|
174.6 |
|
|
|
515.9 |
|
|
|
410.3 |
|
|
|
$ |
464.1 |
|
|
$ |
513.0 |
|
|
$ |
1,454.1 |
|
|
$ |
1,453.0 |
|
Gross profit: |
|
|
|
|
|
|
|
|
|
|
|
|
Performance Chemicals |
|
$ |
30.3 |
|
|
$ |
39.1 |
|
|
$ |
76.4 |
|
|
$ |
123.5 |
|
Fuel Specialties |
|
|
53.0 |
|
|
|
53.4 |
|
|
|
155.2 |
|
|
|
171.0 |
|
Oilfield Services |
|
|
53.9 |
|
|
|
63.5 |
|
|
|
203.8 |
|
|
|
140.6 |
|
|
|
$ |
137.2 |
|
|
$ |
156.0 |
|
|
$ |
435.4 |
|
|
$ |
435.1 |
|
Operating income/(loss): |
|
|
|
|
|
|
|
|
|
|
|
|
Performance Chemicals |
|
$ |
16.9 |
|
|
$ |
25.4 |
|
|
$ |
36.5 |
|
|
$ |
79.5 |
|
Fuel Specialties |
|
|
27.6 |
|
|
|
27.9 |
|
|
|
77.1 |
|
|
|
94.9 |
|
Oilfield Services |
|
|
16.4 |
|
|
|
14.2 |
|
|
|
60.3 |
|
|
|
21.2 |
|
Corporate costs |
|
|
(19.0 |
) |
|
|
(17.4 |
) |
|
|
(56.8 |
) |
|
|
(54.9 |
) |
Total operating income |
|
$ |
41.9 |
|
|
$ |
50.1 |
|
|
$ |
117.1 |
|
|
$ |
140.7 |
|
18
Three Months Ended September 30, 2023
The following table shows the changes in sales, gross profit and operating expenses by reporting segment for the three months ended September 30, 2023 and the three months ended September 30, 2022:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Three Months Ended September 30, |
|
|
|
|
|
|
|
(in millions, except ratios) |
|
2023 |
|
|
2022 |
|
|
Change |
|
|
|
|
Net sales: |
|
|
|
|
|
|
|
|
|
|
|
|
Performance Chemicals |
|
$ |
145.2 |
|
|
$ |
159.7 |
|
|
$ |
(14.5 |
) |
|
|
(9 |
)% |
Fuel Specialties |
|
|
169.3 |
|
|
|
178.7 |
|
|
|
(9.4 |
) |
|
|
(5 |
)% |
Oilfield Services |
|
|
149.6 |
|
|
|
174.6 |
|
|
|
(25.0 |
) |
|
|
(14 |
)% |
|
|
$ |
464.1 |
|
|
$ |
513.0 |
|
|
$ |
(48.9 |
) |
|
|
(10 |
)% |
Gross profit: |
|
|
|
|
|
|
|
|
|
|
|
|
Performance Chemicals |
|
$ |
30.3 |
|
|
$ |
39.1 |
|
|
$ |
(8.8 |
) |
|
|
(23 |
)% |
Fuel Specialties |
|
|
53.0 |
|
|
|
53.4 |
|
|
|
(0.4 |
) |
|
|
(1 |
)% |
Oilfield Services |
|
|
53.9 |
|
|
|
63.5 |
|
|
|
(9.6 |
) |
|
|
(15 |
)% |
|
|
$ |
137.2 |
|
|
$ |
156.0 |
|
|
$ |
(18.8 |
) |
|
|
(12 |
)% |
Gross margin (%): |
|
|
|
|
|
|
|
|
|
|
|
|
Performance Chemicals |
|
|
20.9 |
|
|
|
24.5 |
|
|
|
(3.6 |
) |
|
|
|
Fuel Specialties |
|
|
31.3 |
|
|
|
29.9 |
|
|
|
1.4 |
|
|
|
|
Oilfield Services |
|
|
36.0 |
|
|
|
36.4 |
|
|
|
(0.4 |
) |
|
|
|
Aggregate |
|
|
29.6 |
|
|
|
30.4 |
|
|
|
(0.8 |
) |
|
|
|
Operating expenses: |
|
|
|
|
|
|
|
|
|
|
|
|
Performance Chemicals |
|
$ |
(13.4 |
) |
|
$ |
(13.7 |
) |
|
$ |
0.3 |
|
|
|
(2 |
)% |
Fuel Specialties |
|
|
(25.4 |
) |
|
|
(25.5 |
) |
|
|
0.1 |
|
|
|
(0 |
)% |
Oilfield Services |
|
|
(37.5 |
) |
|
|
(49.3 |
) |
|
|
11.8 |
|
|
|
(24 |
)% |
Corporate costs |
|
|
(19.0 |
) |
|
|
(17.4 |
) |
|
|
(1.6 |
) |
|
|
9 |
% |
|
|
$ |
(95.3 |
) |
|
$ |
(105.9 |
) |
|
$ |
10.6 |
|
|
|
(10 |
)% |
Performance Chemicals
Net sales: the table below details the components which comprise the year over year change in net sales spread across the markets in which we operate:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Three Months Ended September 30, 2023 |
|
Change (%) |
|
Americas |
|
|
EMEA |
|
|
ASPAC |
|
|
Total |
|
Volume |
|
|
+11 |
|
|
|
+5 |
|
|
|
-16 |
|
|
|
+7 |
|
Price and product mix |
|
|
-22 |
|
|
|
-17 |
|
|
|
-9 |
|
|
|
-19 |
|
Exchange rates |
|
|
- |
|
|
|
+6 |
|
|
|
+2 |
|
|
|
+3 |
|
|
|
|
-11 |
|
|
|
-6 |
|
|
|
-23 |
|
|
|
-9 |
|
Higher sales volumes for the Americas and EMEA was due to increased demand from consumers, while ASPAC suffered from weaker demand. All our regions were negatively impacted by an adverse price and product mix primarily due to an adverse sales mix with the greater proportion of sales from lower priced products.
Gross margin: the year over year decrease of 3.6 percentage points was due to an adverse sales mix from reduced sales of higher margin products and the adverse impact of reduced manufacturing efficiency resulting from lower production volumes.
Operating expenses: decreased $0.3 million year over year, due to lower acquired intangibles amortization following the end of the expected life of the assets together with lower performance related remuneration accruals, being partly offset by higher research and development expenditure.
19
Fuel Specialties
Net sales: the table below details the components which comprise the year over year change in net sales spread across the markets in which we operate:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Three Months Ended September 30, 2023 |
|
Change (%) |
|
Americas |
|
|
EMEA |
|
|
ASPAC |
|
|
AvGas |
|
|
Total |
|
Volume |
|
|
-3 |
|
|
|
-11 |
|
|
|
-5 |
|
|
|
+20 |
|
|
|
-4 |
|
Price and product mix |
|
|
-3 |
|
|
|
-2 |
|
|
|
-9 |
|
|
|
-6 |
|
|
|
-4 |
|
Exchange rates |
|
|
- |
|
|
|
+8 |
|
|
|
+2 |
|
|
|
- |
|
|
|
+3 |
|
|
|
|
-6 |
|
|
|
-5 |
|
|
|
-12 |
|
|
|
+14 |
|
|
|
-5 |
|
Sales volumes in all our regions have decreased year over year due to a reduction in the sales of lower margin higher volume products. Price and product mix was adverse, with a favorable sales mix being offset by lower pricing. AvGas volumes were higher than the prior year due to variations in the demand from customers, being partly offset by an adverse price and product mix with a higher proportion of sales to lower margin customers.
Gross margin: the year over year increase of 1.4 percentage points was driven by an improved sales mix from increased sales of higher margin products, partially offset by the continued impact of raw material and other inflationary pressures.
Operating expenses: the year over year decrease of $0.1 million was primarily due to lower provisions for doubtful debts and lower performance related remuneration accruals, being partly offset by higher research and development expenditure.
Oilfield Services
Net sales: have decreased year over year by $25.0 million, or 14 percent, with the majority of our customer activity concentrated in the Americas region. We believe that customer demand remains strong despite operating income growth beginning to moderate as we expected for the second half of the year. We remain on track for significant full year growth in 2023.
Gross margin: the year over year decrease of 0.4 percentage points was due to an unfavorable sales mix when compared to a strong prior year comparative.
Operating expenses: the year over year decrease of $11.8 million was driven by the lower customer service costs and commissions related to the lower demand from certain customers.
Other Income Statement Captions
Corporate costs: the year over year increase of $1.6 million was due to one-off acquisition related costs together with revaluation charges relating to our United Kingdom Emission Trading Scheme credits driven by the open market pricing.
Other net income/(expense): for the third quarter of 2023 and 2022, included the following:
|
|
|
|
|
|
|
|
|
|
|
|
|
(in millions) |
|
2023 |
|
|
2022 |
|
|
Change |
|
Net pension credit |
|
$ |
1.8 |
|
|
$ |
1.2 |
|
|
|
0.6 |
|
Foreign exchange gains/(losses) on translation |
|
|
2.6 |
|
|
|
(6.2 |
) |
|
|
8.8 |
|
Foreign currency forward contracts gains/(losses) |
|
|
0.4 |
|
|
|
4.1 |
|
|
|
(3.7 |
) |
|
|
$ |
4.8 |
|
|
$ |
(0.9 |
) |
|
$ |
5.7 |
|
20
Interest income/(expense), net: was income of $0.8 million in the third quarter of 2023 compared to an expense of $0.3 million in the third quarter of 2022, driven by the higher interest income being earned in 2023 for our increasing cash balances.
Income taxes: the effective tax rate was 17.5% and 20.9% in the third quarter of 2023 and 2022, respectively. The adjusted effective tax rate, once adjusted for the items set out in the following table, was 17.6% in 2023 compared with 20.1% in 2022. The 2.5% decrease in the adjusted effective rate was primarily due to foreign currency fluctuations arising in the Company's non-U.S. operations and a lower proportion of the Company’s profits being generated in higher tax jurisdictions. The Company believes that this adjusted effective tax rate, a non-GAAP financial measure, provides useful information to investors and may assist them in evaluating the Company’s underlying performance and identifying operating trends. In addition, management uses this non-GAAP financial measure internally to evaluate the performance of the Company’s operations and for planning and forecasting in subsequent periods.
The following table shows a reconciliation of the GAAP effective tax charge to the adjusted effective tax charge:
|
|
|
|
|
|
|
|
|
|
|
Three Months Ended September 30, |
|
(in millions) |
|
2023 |
|
|
2022 |
|
Income before income taxes |
|
$ |
47.5 |
|
|
$ |
48.9 |
|
Indemnification asset regarding tax audit |
|
|
0.1 |
|
|
|
0.2 |
|
Adjustment for stock compensation |
|
|
2.0 |
|
|
|
1.5 |
|
Acquisition costs |
|
|
0.3 |
|
|
|
— |
|
Legacy costs of closed operations |
|
|
0.7 |
|
|
|
0.7 |
|
Adjusted income before income taxes |
|
$ |
50.6 |
|
|
$ |
51.3 |
|
Income taxes |
|
$ |
8.3 |
|
|
$ |
10.2 |
|
Tax on stock compensation |
|
|
0.2 |
|
|
|
— |
|
Adjustment of income tax provision |
|
|
0.1 |
|
|
|
— |
|
Tax on acquisition costs |
|
|
0.1 |
|
|
|
— |
|
Tax on legacy cost of closed operations |
|
|
0.2 |
|
|
|
0.1 |
|
Adjusted income taxes |
|
$ |
8.9 |
|
|
$ |
10.3 |
|
GAAP effective tax rate |
|
|
17.5 |
% |
|
|
20.9 |
% |
Adjusted effective tax rate |
|
|
17.6 |
% |
|
|
20.1 |
% |
21
Nine Months Ended September 30, 2023
The following table shows the changes in sales, gross profit and operating expenses by reporting segment for the nine months ended September 30, 2023 and the nine months ended September 30, 2022:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Nine Months Ended September 30, |
|
|
|
|
|
|
|
(in millions, except ratios) |
|
2023 |
|
|
2022 |
|
|
Change |
|
|
|
|
Net sales: |
|
|
|
|
|
|
|
|
|
|
|
|
Performance Chemicals |
|
$ |
424.4 |
|
|
$ |
495.8 |
|
|
$ |
(71.4 |
) |
|
|
(14 |
)% |
Fuel Specialties |
|
|
513.8 |
|
|
|
546.9 |
|
|
|
(33.1 |
) |
|
|
(6 |
)% |
Oilfield Services |
|
|
515.9 |
|
|
|
410.3 |
|
|
|
105.6 |
|
|
|
26 |
% |
|
|
$ |
1,454.1 |
|
|
$ |
1,453.0 |
|
|
$ |
1.1 |
|
|
|
0 |
% |
Gross profit: |
|
|
|
|
|
|
|
|
|
|
|
|
Performance Chemicals |
|
$ |
76.4 |
|
|
$ |
123.5 |
|
|
$ |
(47.1 |
) |
|
|
(38 |
)% |
Fuel Specialties |
|
|
155.2 |
|
|
|
171.0 |
|
|
|
(15.8 |
) |
|
|
(9 |
)% |
Oilfield Services |
|
|
203.8 |
|
|
|
140.6 |
|
|
|
63.2 |
|
|
|
45 |
% |
|
|
$ |
435.4 |
|
|
$ |
435.1 |
|
|
$ |
0.3 |
|
|
|
0 |
% |
Gross margin (%): |
|
|
|
|
|
|
|
|
|
|
|
|
Performance Chemicals |
|
|
18.0 |
|
|
|
24.9 |
|
|
|
(6.9 |
) |
|
|
|
Fuel Specialties |
|
|
30.2 |
|
|
|
31.3 |
|
|
|
(1.1 |
) |
|
|
|
Oilfield Services |
|
|
39.5 |
|
|
|
34.3 |
|
|
|
5.2 |
|
|
|
|
Aggregate |
|
|
29.9 |
|
|
|
29.9 |
|
|
|
0.0 |
|
|
|
|
Operating expenses: |
|
|
|
|
|
|
|
|
|
|
|
|
Performance Chemicals |
|
$ |
(39.9 |
) |
|
$ |
(44.0 |
) |
|
$ |
4.1 |
|
|
|
(9 |
)% |
Fuel Specialties |
|
|
(78.1 |
) |
|
|
(76.1 |
) |
|
|
(2.0 |
) |
|
|
3 |
% |
Oilfield Services |
|
|
(143.5 |
) |
|
|
(119.4 |
) |
|
|
(24.1 |
) |
|
|
20 |
% |
Corporate costs |
|
|
(56.8 |
) |
|
|
(54.9 |
) |
|
|
(1.9 |
) |
|
|
3 |
% |
|
|
$ |
(318.3 |
) |
|
$ |
(294.4 |
) |
|
$ |
(23.9 |
) |
|
|
8 |
% |
Performance Chemicals
Net sales: the table below details the components which comprise the year over year change in net sales spread across the markets in which we operate:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Nine Months Ended September 30, 2023 |
|
Change (%) |
|
Americas |
|
|
EMEA |
|
|
ASPAC |
|
|
Total |
|
Volume |
|
|
-11 |
|
|
|
-3 |
|
|
|
-21 |
|
|
|
-8 |
|
Price and product mix |
|
|
-10 |
|
|
|
-5 |
|
|
|
+3 |
|
|
|
-6 |
|
Exchange rates |
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
|
|
-21 |
|
|
|
-8 |
|
|
|
-18 |
|
|
|
-14 |
|
Lower sales volumes for all our regions were primarily driven by reduced demand for our personal care products resulting from cautious consumer demand together with the impact of destocking by our customers. The Americas and EMEA were impacted by an adverse price and product mix due to a higher proportion of lower priced products being sold. ASPAC benefited from a favorable price and product mix due to a higher proportion of higher priced products being sold.
Gross margin: the year over year decrease of 6.9 percentage points was due to an adverse sales mix from reduced sales of higher margin products and the adverse impact of reduced manufacturing efficiency resulting from lower production volumes.
Operating expenses: decreased $4.1 million year over year, due to lower selling expenses including commissions, lower performance-related remuneration accruals and lower acquired intangibles amortization following the end of the expected life of the assets.
22
Fuel Specialties
Net sales: the table below details the components which comprise the year over year change in net sales spread across the markets in which we operate:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Nine Months Ended September 30, 2023 |
|
Change (%) |
|
Americas |
|
|
EMEA |
|
|
ASPAC |
|
|
AvGas |
|
|
Total |
|
Volume |
|
|
-14 |
|
|
|
-15 |
|
|
|
-22 |
|
|
|
+6 |
|
|
|
-14 |
|
Price and product mix |
|
|
+9 |
|
|
|
+10 |
|
|
|
+6 |
|
|
|
-12 |
|
|
|
+8 |
|
Exchange rates |
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
|
|
-5 |
|
|
|
-5 |
|
|
|
-16 |
|
|
|
-6 |
|
|
|
-6 |
|
Sales volumes in all our regions have decreased year over year, primarily due to a reduction in the sales of lower margin higher volume products. Price and product mix was favorable in all our regions due to an increased proportion of higher margin products being sold. AvGas volumes were higher than the prior year due to variations in the demand from customers, being offset by an adverse price and product mix due to a higher proportion of sales to lower margin customers.
Gross margin: the year over year decrease of 1.1 percentage points was primarily due to the impact of the Brazil inventory misappropriation and the ending of that trading relationship, being partly offset by a favorable sales mix from increased sales of higher margin products.
Operating expenses: the year over year increase of $2.0 million includes higher provisions for doubtful debts related to the ending of the Brazilian trading relationship, being partly offset by lower performance-related remuneration accruals.
Oilfield Services
Net sales: have increased year over year by $105.6 million, or 26 percent, with the majority of our customer activity concentrated in the Americas region. We believe that customer demand remains strong despite operating income growth beginning to moderate as expected for the second half of the year, and we remain on track for significant full year growth in 2023.
Gross margin: the year over year increase of 5.2 percentage points was due to a favorable sales mix and the benefit of improved pricing.
Operating expenses: the year over year increase of $24.1 million was driven by higher customer service costs which are necessary to support the increase in demand with certain customers, together with higher performance related remuneration accruals.
Other Income Statement Captions
Corporate costs: the year over year increase of $1.9 million was primarily due to one-off acquisition related costs.
Other net income/(expense): for the first nine months of 2023 and 2022, included the following:
|
|
|
|
|
|
|
|
|
|
|
|
|
(in millions) |
|
2023 |
|
|
2022 |
|
|
Change |
|
Net pension credit |
|
$ |
5.2 |
|
|
$ |
3.7 |
|
|
$ |
1.5 |
|
Foreign exchange gains/(losses) on translation |
|
|
7.2 |
|
|
|
(10.4 |
) |
|
|
17.6 |
|
Foreign currency forward contracts gains/(losses) |
|
|
(1.2 |
) |
|
|
6.5 |
|
|
|
(7.7 |
) |
|
|
$ |
11.2 |
|
|
$ |
(0.2 |
) |
|
$ |
11.4 |
|
23
Interest income/(expense), net: was income of $0.8 million in the first nine months of 2023 compared to an expense of $1.1 million in the first nine months of 2022. Interest income from our cash balances has increased in recent periods due to global increases in central bank interest rates. Interest expenses in the current and the prior year relate to the ongoing commitment fee the Company pays to retain the revolving credit facility during the term of the agreement.
Income taxes: the effective tax rate was 21.5% and 22.9% in the first nine months of 2023 and 2022, respectively. The adjusted effective tax rate, once adjusted for the items set out in the following table, was 21.4% in 2023 compared with 22.4% in 2022. The 1.0% decrease in the adjusted effective rate was primarily due to a lower proportion of the Company's profits being generated in higher tax jurisdictions, in addition to foreign currency fluctuations arising in the Company's non-U.S. operations which had a greater positive impact in the third quarter of 2023. The Company believes that this adjusted effective tax rate, a non-GAAP financial measure, provides useful information to investors and may assist them in evaluating the Company’s underlying performance and identifying operating trends. In addition, management uses this non-GAAP financial measure internally to evaluate the performance of the Company’s operations and for planning and forecasting in subsequent periods.
The following table shows a reconciliation of the GAAP effective tax charge to the adjusted effective tax charge:
|
|
|
|
|
|
|
|
|
|
|
Nine Months Ended September 30, |
|
(in millions) |
|
2023 |
|
|
2022 |
|
Income before income taxes |
|
$ |
129.1 |
|
|
$ |
139.4 |
|
Indemnification asset regarding tax audit |
|
|
— |
|
|
|
0.4 |
|
Adjustment for stock compensation |
|
|
5.9 |
|
|
|
4.7 |
|
Acquisition costs |
|
|
1.8 |
|
|
|
— |
|
Legacy cost of closed operations |
|
|
2.4 |
|
|
|
2.6 |
|
Adjusted income before income taxes |
|
$ |
139.2 |
|
|
$ |
147.1 |
|
Income taxes |
|
$ |
27.8 |
|
|
$ |
31.9 |
|
Tax on stock compensation |
|
|
0.2 |
|
|
|
0.5 |
|
Adjustment of income tax provision |
|
|
0.7 |
|
|
|
— |
|
Tax on acquisition costs |
|
|
0.5 |
|
|
|
— |
|
Tax on legacy cost of closed operations |
|
|
0.6 |
|
|
|
0.5 |
|
Adjusted income taxes |
|
$ |
29.8 |
|
|
$ |
32.9 |
|
GAAP effective tax rate |
|
|
21.5 |
% |
|
|
22.9 |
% |
Adjusted effective tax rate |
|
|
21.4 |
% |
|
|
22.4 |
% |
24
LIQUIDITY AND FINANCIAL CONDITION
Working Capital
In the first nine months of 2023 our working capital increased by $52.7 million, while our adjusted working capital decreased by $20.4 million. The difference is primarily due to the exclusion of the increases for cash and cash equivalents, together with the changes for prepaid income taxes and the current portion of accrued income taxes.
The Company believes that adjusted working capital, a non-GAAP financial measure (defined by the Company as trade and other accounts receivable, inventories, prepaid expenses, accounts payable and accrued liabilities rather than total current assets less total current liabilities) provides useful information to investors in evaluating the Company’s underlying performance and identifying operating trends. Management uses this non-GAAP financial measure internally to allocate resources and evaluate the performance of the Company’s operations. Items excluded from working capital in the adjusted working capital calculation are listed in the table below and represent factors which do not fluctuate in line with the day to day working capital needs of the business.
|
|
|
|
|
|
|
|
|
(in millions) |
|
September 30, 2023 |
|
|
December 31, 2022 |
|
Total current assets |
|
$ |
863.7 |
|
|
$ |
872.6 |
|
Total current liabilities |
|
|
(344.2 |
) |
|
|
(405.8 |
) |
Working capital |
|
|
519.5 |
|
|
|
466.8 |
|
Less cash and cash equivalents |
|
|
(207.2 |
) |
|
|
(147.1 |
) |
Less prepaid income taxes |
|
|
(10.7 |
) |
|
|
(3.3 |
) |
Less other current assets |
|
|
(1.4 |
) |
|
|
(0.4 |
) |
Add back current portion of accrued income taxes |
|
|
15.2 |
|
|
|
18.4 |
|
Add back current portion of plant closure provisions |
|
|
4.7 |
|
|
|
5.3 |
|
Add back current portion of operating lease liabilities |
|
|
13.1 |
|
|
|
13.9 |
|
Adjusted working capital |
|
$ |
333.2 |
|
|
$ |
353.6 |
|
We had a $29.4 million decrease in trade and other accounts receivable driven by positive cash collections. Days’ sales outstanding decreased in our Performance Chemicals segment from 60 days to 54 days; increased from 54 days to 55 days in our Fuel Specialties segment; and increased from 54 days to 62 days in our Oilfield Services segment.
We had a $41.6 million decrease in inventories, net of a $0.3 million increase in allowances, partially driven by lower production volumes in our Performance Chemicals segment together with the misappropriation of $7.4 million of inventory in Brazil during the first quarter of 2023. The Company continues to maintain inventory levels necessary to manage the risk of potential supply chain disruption for certain key raw materials, especially in our Fuel Specialties segment, despite some easing of the pressures during the year. Days’ sales in inventory decreased in our Performance Chemicals segment from 78 days to 60 days; increased from 138 days to 146 days in our Fuel Specialties segment; and increased from 58 days to 64 days in our Oilfield Services segment.
Prepaid expenses decreased $6.4 million, from $14.1 million to $7.7 million, primarily due to the normal expensing of prepaid invoices.
We had a $57.0 million decrease in accounts payable and accrued liabilities, which was dependent on the timing of payments for each of our reporting segments. Creditor days (including goods received not invoiced) decreased in our Performance Chemicals segment from 42 days to 34 days; increased from 45 days to 46 days in our Fuel Specialties segment; and decreased from 54 days to 47 days in our Oilfield Services segment.
Operating Cash Flows
We generated cash from operating activities of $134.9 million in the first nine months of 2023 compared to cash outflows of $3.3 million in the first nine months of 2022. The increase in cash generated from operating activities
25
was principally related to decreases in working capital in the first nine months of 2023, compared to increases in working capital in the first nine months of 2022. The increases in 2022 were driven by higher trade receivables linked with revenue growth, together with the need to secure the supply of certain raw materials at that time.
Cash
At September 30, 2023 and December 31, 2022, we had cash and cash equivalents of $207.2 million and $147.1 million, respectively, of which $76.4 million and $76.4 million, respectively, were held by non-U.S. subsidiaries principally in the United Kingdom.
The increase in cash and cash equivalents of $60.1 million for the first nine months of 2023 was driven by our positive trading cash flow generation, being partly offset by the timing of tax payments, our continued investments in capital projects and the payment of our semi-annual dividend.
Debt
At September 30, 2023, and December 31, 2022, we had no debt outstanding under the revolving credit facility and no obligations were outstanding under finance leases.
On May 31, 2023, Innospec Inc. and certain subsidiaries of the Company entered into a Multicurrency Revolving Facility Agreement with various lenders, providing for a $250,000,000 four-year multicurrency revolving loan facility. The termination date of the facility is May 30, 2027, but the Company has an option to request an extension of the facility for a further year. This agreement replaced the Company’s credit facility agreement dated September 26, 2019. See Note 8 of the Notes to the Condensed Consolidated Financial Statements for additional information.
26
Item 3 Quantitative and Qualitative Disclosures about Market Risk
The Company uses floating rate debt to finance its global operations. The Company is subject to business risks inherent in non-U.S. activities, including political and economic uncertainty, import and export limitations, and market risk related to changes in interest rates and foreign currency exchange rates. The political and economic risks are mitigated by the stability of the major countries in which the Company’s largest operations are located. Credit limits, ongoing credit evaluation and account monitoring procedures are used to minimize bad debt risk. Collateral is not generally required.
From time to time, the Company uses derivatives, including interest rate swaps, commodity swaps and foreign currency forward exchange contracts, in the normal course of business to manage market risks. The derivatives used in hedging activities are considered risk management tools and are not used for trading purposes. In addition, the Company enters into derivative instruments with a diversified group of major financial institutions in order to manage the exposure to non-performance of such instruments. The Company’s objective in managing the exposure to changes in interest rates is to limit the impact of such changes on earnings and cash flows and to lower overall borrowing costs. The Company’s objective in managing the exposure to changes in foreign currency exchange rates is to reduce volatility on earnings and cash flows associated with such changes.
The Company offers fixed prices for some long-term sales contracts. As manufacturing and raw material costs are subject to variability, the Company, from time to time, uses commodity swaps to hedge the cost of some raw materials thus reducing volatility on earnings and cash flows. The derivatives are considered risk management tools and are not used for trading purposes. The Company’s objective is to manage its exposure to fluctuating costs of raw materials.
The Company’s exposure to market risk has been discussed in the Company’s 2022 Form 10-K and there have been no significant changes since that time.
Item 4 Controls and Procedures
Evaluation of Disclosure Controls and Procedures
Based on an evaluation carried out as of the end of the period covered by this report, under the supervision and with the participation of our management, our Chief Executive Officer and our Chief Financial Officer concluded that the Company’s “disclosure controls and procedures” (as defined in Rules 13a-15(e) and 15d-15(e) of the Securities Exchange Act of 1934) were effective as of September 30, 2023, to provide reasonable assurance that information required to be disclosed by the Company in reports that it files or submits under the Exchange Act is (i) recorded, processed, summarized and reported within the time periods specified in the SEC rules and forms and (ii) accumulated and communicated to the Company’s management, including its principal executive officer and principal financial officer, as appropriate to allow timely decisions regarding required disclosure.
Changes in Internal Control over Financial Reporting
The Company is continuously seeking to improve the efficiency and effectiveness of its operations and of its internal control over financial reporting. This is intended to result in refinements to processes throughout the Company.
There were no changes to our internal control over financial reporting which were identified in connection with the evaluation required by paragraph (d) of Rules 13a-15 and 15d-15 under the Securities Exchange Act of 1934, that have materially affected, or are reasonably likely to materially affect, the Company’s internal control over financial reporting.
27
PART II OTHER INFORMATION
Item 1 Legal Proceedings
Legal matters
We are involved from time to time in claims and legal proceedings that result from, and are incidental to, the conduct of our business including business and commercial litigation, employee and product liability claims.
As previously reported in the first and second quarters of 2023, we have lodged a civil and criminal legal claim related to a misappropriation of inventory and other losses incurred in Brazil. There is also an ongoing insurance claim related to the misappropriation of inventory element of the matter. Consistent with our accounting treatment in the first and second quarters, a corresponding asset for the potential legal or insurance recoveries has not been recorded for the resulting financial losses arising from this matter.
In addition, unrelated to the Brazil matter, in the unlikely event there are an unexpectedly large number of individual claims or proceedings with an adverse resolution, this could in the aggregate have a material adverse effect on the results of operations for a particular year or quarter.
Item 1A Risk Factors
Information regarding risk factors that could have a material impact on our results of operations or financial condition are described under “Risk Factors” in Item 1A of Part I of our 2022 Form 10-K. In management’s view, there have been no material changes in the risk factors facing the Company as disclosed in those SEC filings.
Item 2 Unregistered Sales of Equity Securities and Use of Proceeds
There have been no unregistered sales of equity securities.
During the quarter ended September 30, 2023, the Company did not repurchase any of its common stock.
Item 3 Defaults Upon Senior Securities
None.
Item 4 Mine Safety Disclosures
Not applicable.
Item 5 Other Information
(a), (b), and (c) – None.
28
Item 6 Exhibits
29
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, thereunto duly authorized.
|
|
|
|
|
|
|
INNOSPEC INC. |
|
Registrant |
|
|
|
|
Date: November 8, 2023 |
By |
|
/s/ PATRICK S. WILLIAMS |
|
|
|
Patrick S. Williams President and Chief Executive Officer |
|
|
|
|
Date: November 8, 2023 |
By |
|
/s/ IAN P. CLEMINSON |
|
|
|
Ian P. Cleminson Executive Vice President and Chief Financial Officer |
30
Exhibit 31.1
CERTIFICATION BY PATRICK S. WILLIAMS PURSUANT TO
SECURITIES EXCHANGE ACT 1934 RULE 13a-14 and 15d-14
I, Patrick S. Williams, certify that:
1.I have reviewed this quarterly report on Form 10-Q of Innospec Inc.;
2.Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
3.Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;
4.The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and
15d-15(f)) for the registrant and have:
a)designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
b)designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
c)evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
d)disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and
5.The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):
a)all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and
b)any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.
/s/ PATRICK S. WILLIAMS
Patrick S. Williams
President and Chief Executive Officer
November 8, 2023
Exhibit 31.2
CERTIFICATION BY IAN P. CLEMINSON PURSUANT TO
SECURITIES EXCHANGE ACT 1934 RULE 13a-14 and 15d-14
I, Ian P. Cleminson, certify that:
1.I have reviewed this quarterly report on Form 10-Q of Innospec Inc.;
2.Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
3.Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;
4.The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and
15d-15(f)) for the registrant and have:
a)designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
b)designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
c)evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
d)disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and
5.The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):
a)all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and
b)any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.
/s/ IAN P. CLEMINSON
Ian P. Cleminson
Executive Vice President and Chief Financial Officer
November 8, 2023
Exhibit 32.1
Section 1350 Certification
by Patrick S. Williams
In connection with the Quarterly Report on Form 10-Q of Innospec Inc. (the “Company”) for the period ended September 30, 2023 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Patrick S. Williams, President and Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that:
(1)The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and
(2)The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.
/s/ PATRICK S. WILLIAMS
Patrick S. Williams
President and Chief Executive Officer
November 8, 2023
The foregoing certification is being furnished solely pursuant to 18 U.S.C. § 1350 and is not being filed as part of this Report or as a separate disclosure document.
A signed original of this written statement required by 18 U.S.C. § 1350 has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission upon request.
Exhibit 32.2
Section 1350 Certification
by Ian P. Cleminson
In connection with the Quarterly Report on Form 10-Q of Innospec Inc. (the “Company”) for the period ended September 30,2023 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Ian P. Cleminson, Executive Vice President and Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that:
(1)The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and
(2)The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.
/s/ IAN P. CLEMINSON
Executive Vice President and Chief Financial Officer
Ian P. Cleminson
November 8, 2023
The foregoing certification is being furnished solely pursuant to 18 U.S.C. § 1350 and is not being filed as part of this Report or as a separate disclosure document.
A signed original of this written statement required by 18 U.S.C. § 1350 has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission upon request.
v3.23.3
Cover Page - shares
|
9 Months Ended |
|
Sep. 30, 2023 |
Nov. 01, 2023 |
Cover [Abstract] |
|
|
Document Type |
10-Q
|
|
Amendment Flag |
false
|
|
Document Fiscal Year Focus |
2023
|
|
Document Fiscal Period Focus |
Q3
|
|
Document Quarterly Report |
true
|
|
Document Transition Report |
false
|
|
Current Fiscal Year End Date |
--12-31
|
|
Document Period End Date |
Sep. 30, 2023
|
|
Securities Act File Number |
1-13879
|
|
Entity Registrant Name |
INNOSPEC INC.
|
|
Entity Central Index Key |
0001054905
|
|
Entity Incorporation, State or Country Code |
DE
|
|
Entity Tax Identification Number |
98-0181725
|
|
City Area Code |
303
|
|
Entity Address, Postal Zip Code |
80112
|
|
Local Phone Number |
792 5554
|
|
Security Exchange Name |
NASDAQ
|
|
Title of 12(b) Security |
Common stock
|
|
Entity Filer Category |
Large Accelerated Filer
|
|
Entity Small Business |
false
|
|
Entity Emerging Growth Company |
false
|
|
Entity Shell Company |
false
|
|
Entity Common Stock, Shares Outstanding |
|
24,865,799
|
Entity Address, Address Line One |
8310 South Valley Highway
|
|
Entity Address, Address Line Two |
Suite 350
|
|
Entity Address, City or Town |
Englewood
|
|
Entity Address, State or Province |
CO
|
|
Trading Symbol |
IOSP
|
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Entity Current Reporting Status |
Yes
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Yes
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v3.23.3
Condensed Consolidated Statements of Income (Unaudited) - USD ($) shares in Thousands, $ in Millions |
3 Months Ended |
9 Months Ended |
Sep. 30, 2023 |
Sep. 30, 2022 |
Sep. 30, 2023 |
Sep. 30, 2022 |
Income Statement [Abstract] |
|
|
|
|
Net sales |
$ 464.1
|
$ 513.0
|
$ 1,454.1
|
$ 1,453.0
|
Cost of goods sold |
(326.9)
|
(357.0)
|
(1,018.7)
|
(1,017.9)
|
Gross profit |
137.2
|
156.0
|
435.4
|
435.1
|
Operating expenses: |
|
|
|
|
Selling, general and administrative |
(83.7)
|
(95.8)
|
(285.5)
|
(264.1)
|
Research and development |
(11.6)
|
(10.1)
|
(32.8)
|
(30.3)
|
Total operating expenses |
(95.3)
|
(105.9)
|
(318.3)
|
(294.4)
|
Operating income |
41.9
|
50.1
|
117.1
|
140.7
|
Other income/(expense), net |
4.8
|
(0.9)
|
11.2
|
(0.2)
|
Interest income/(expense), net |
0.8
|
(0.3)
|
0.8
|
(1.1)
|
Income before income tax expense |
47.5
|
48.9
|
129.1
|
139.4
|
Income tax expense |
(8.3)
|
(10.2)
|
(27.8)
|
(31.9)
|
Net income |
$ 39.2
|
$ 38.7
|
$ 101.3
|
$ 107.5
|
Earnings per share: |
|
|
|
|
Basic |
$ 1.58
|
$ 1.56
|
$ 4.08
|
$ 4.34
|
Diluted |
$ 1.57
|
$ 1.55
|
$ 4.05
|
$ 4.3
|
Weighted average shares outstanding (in thousands): |
|
|
|
|
Basic |
24,866
|
24,786
|
24,845
|
24,794
|
Diluted |
25,006
|
24,965
|
25,000
|
24,976
|
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v3.23.3
Condensed Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Millions |
3 Months Ended |
9 Months Ended |
Sep. 30, 2023 |
Sep. 30, 2022 |
Sep. 30, 2023 |
Sep. 30, 2022 |
Statement of Comprehensive Income [Abstract] |
|
|
|
|
Net income |
$ 39.2
|
$ 38.7
|
$ 101.3
|
$ 107.5
|
Changes in cumulative translation adjustment, net of tax of $0.5 million, $1.0 million, $(0.2) million and $2.2 million, respectively |
(7.9)
|
(16.4)
|
(1.8)
|
(37.1)
|
Amortization of prior service cost, net of tax of $(0.1) million, $0.0 million, $(0.1) million and $(0.1) million, respectively |
0.1
|
0.1
|
0.3
|
0.3
|
Amortization of actuarial net losses/(gains), net of tax of $0.2 million, $0.0 million, $0.4 million and $0.0 million, respectively |
(0.4)
|
0.1
|
(1.2)
|
0.4
|
Total other comprehensive income/(loss) |
(8.2)
|
(16.2)
|
(2.7)
|
(36.4)
|
Total comprehensive income |
$ 31.0
|
$ 22.5
|
$ 98.6
|
$ 71.1
|
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- DefinitionAmount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income. Excludes changes in equity resulting from investments by owners and distributions to owners.
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Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Millions |
Sep. 30, 2023 |
Dec. 31, 2022 |
Current assets: |
|
|
Cash and cash equivalents |
$ 207.2
|
$ 147.1
|
Trade and other accounts receivable (less allowances of $9.6 million and $7.7 million respectively) |
305.2
|
334.6
|
Inventories (less allowances of $27.2 million and $27.1 million respectively): |
|
|
Finished goods |
234.0
|
259.3
|
Raw materials |
97.5
|
113.8
|
Total inventories |
331.5
|
373.1
|
Prepaid expenses |
7.7
|
14.1
|
Prepaid income taxes |
10.7
|
3.3
|
Other current assets |
1.4
|
0.4
|
Total current assets |
863.7
|
872.6
|
Net property, plant and equipment |
244.6
|
220.9
|
Operating lease right-of-use assets |
42.5
|
45.3
|
Goodwill |
357.9
|
358.8
|
Net book amount at September 30 |
47.8
|
45.0
|
Deferred tax assets |
5.9
|
5.9
|
Pension asset |
49.7
|
48.1
|
Other non-current assets |
6.5
|
7.1
|
Total assets |
1,618.6
|
1,603.7
|
Current liabilities: |
|
|
Accounts payable |
146.1
|
165.3
|
Accrued liabilities |
165.1
|
202.9
|
Current portion of operating lease liabilities |
13.1
|
13.9
|
Current portion of plant closure provisions |
4.7
|
5.3
|
Current portion of accrued income taxes |
15.2
|
18.4
|
Total current liabilities |
344.2
|
405.8
|
Operating lease liabilities, net of current portion |
29.4
|
31.4
|
Plant closure provisions, net of current portion |
51.1
|
51.9
|
Accrued income taxes, net of current portion |
11.6
|
21.0
|
Unrecognized tax benefits |
14.1
|
13.4
|
Deferred tax liabilities |
26.4
|
26.2
|
Pension liabilities and post-employment benefits |
12.2
|
12.2
|
Other non-current liabilities |
1.5
|
1.4
|
Total liabilities |
490.5
|
563.3
|
Equity: |
|
|
Common stock, $0.01 par value, authorized 40,000,000 shares, issued 29,554,500 shares |
0.3
|
0.3
|
Additional paid-in capital |
358.9
|
354.1
|
Treasury stock (4,688,514 and 4,788,966 shares at cost, respectively) |
(94.2)
|
(95.4)
|
Retained earnings |
1,008.3
|
924.2
|
Accumulated other comprehensive loss |
(147.9)
|
(145.2)
|
Total Innospec stockholders' equity |
1,125.4
|
1,038.0
|
Non-controlling interest |
2.7
|
2.4
|
Total equity |
1,128.1
|
1,040.4
|
Total liabilities and equity |
$ 1,618.6
|
$ 1,603.7
|
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v3.23.3
Condensed Consolidated Balance Sheets (Parenthetical) (Unaudited) - USD ($) $ in Millions |
Sep. 30, 2023 |
Dec. 31, 2022 |
Statement of Financial Position [Abstract] |
|
|
Allowances for doubtful accounts |
$ 7.8
|
$ 7.7
|
Inventory allowances |
$ 27.4
|
$ 27.1
|
Common stock, par value |
$ 0.01
|
$ 0.01
|
Common stock, shares authorized |
40,000,000
|
40,000,000
|
Common stock, shares issued |
29,554,500
|
29,554,500
|
Treasury stock, shares |
4,687,975
|
4,788,966
|
X |
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v3.23.3
Condensed Consolidated Statements of Equity (Unaudited) - USD ($) $ in Millions |
Total |
Common Stock [Member] |
Additional Paid-In Capital [Member] |
Treasury Stock [Member] |
Retained Earnings [Member] |
Accumulated Other Comprehensive Loss [Member] |
Non-Controlling Interest [Member] |
Beginning Balance at Dec. 31, 2021 |
$ 1,033.0
|
$ 0.3
|
$ 346.7
|
$ (90.6)
|
$ 822.9
|
$ (46.9)
|
$ 0.6
|
Net income |
107.5
|
|
|
|
107.5
|
|
|
Dividend paid |
(15.6)
|
|
|
|
(15.6)
|
|
|
Changes in cumulative translation adjustment, net of tax |
(37.1)
|
|
|
|
|
(37.1)
|
|
Non-controlling interest |
1.8
|
|
|
|
|
|
1.8
|
Share of net income |
0.1
|
|
|
|
|
|
0.1
|
Treasury stock reissued |
1.8
|
|
0.8
|
1.0
|
|
|
|
Treasury stock repurchased |
(5.0)
|
|
|
(5.0)
|
|
|
|
Stock option compensation |
4.7
|
|
4.7
|
|
|
|
|
Amortization of prior service cost, net of tax |
0.3
|
|
|
|
|
0.3
|
|
Amortization of actuarial net losses, net of tax |
0.4
|
|
|
|
|
0.4
|
|
Ending Balance at Sep. 30, 2022 |
1,091.9
|
0.3
|
352.2
|
(94.6)
|
914.8
|
(83.3)
|
2.5
|
Beginning Balance at Jun. 30, 2022 |
1,068.6
|
0.3
|
350.9
|
(92.3)
|
876.1
|
(67.1)
|
0.7
|
Net income |
38.7
|
|
|
|
38.7
|
|
|
Changes in cumulative translation adjustment, net of tax |
(16.4)
|
|
|
|
|
(16.4)
|
|
Non-controlling interest |
1.8
|
|
|
|
|
|
1.8
|
Treasury stock reissued |
(0.2)
|
|
(0.2)
|
|
|
|
|
Treasury stock repurchased |
(2.3)
|
|
|
(2.3)
|
|
|
|
Stock option compensation |
1.5
|
|
1.5
|
|
|
|
|
Amortization of prior service cost, net of tax |
0.1
|
|
|
|
|
0.1
|
|
Amortization of actuarial net losses, net of tax |
0.1
|
|
|
|
|
0.1
|
|
Ending Balance at Sep. 30, 2022 |
1,091.9
|
0.3
|
352.2
|
(94.6)
|
914.8
|
(83.3)
|
2.5
|
Beginning Balance at Dec. 31, 2022 |
1,040.4
|
0.3
|
354.1
|
(95.4)
|
924.2
|
(145.2)
|
2.4
|
Net income |
101.3
|
|
|
|
101.3
|
|
|
Dividend paid |
(17.2)
|
|
|
|
(17.2)
|
|
|
Changes in cumulative translation adjustment, net of tax |
(1.8)
|
|
|
|
|
(1.8)
|
|
Share of net income |
0.3
|
|
|
|
|
|
0.3
|
Treasury stock reissued |
1.1
|
|
(1.1)
|
2.2
|
|
|
|
Treasury stock repurchased |
(1.0)
|
|
|
(1.0)
|
|
|
|
Stock option compensation |
5.9
|
|
5.9
|
|
|
|
|
Amortization of prior service cost, net of tax |
0.3
|
|
|
|
|
0.3
|
|
Amortization of actuarial net losses, net of tax |
(1.2)
|
|
|
|
|
(1.2)
|
|
Ending Balance at Sep. 30, 2023 |
1,128.1
|
0.3
|
358.9
|
(94.2)
|
1,008.3
|
(147.9)
|
2.7
|
Beginning Balance at Jun. 30, 2023 |
1,094.8
|
0.3
|
356.7
|
(94.2)
|
969.1
|
(139.7)
|
2.6
|
Net income |
39.2
|
|
|
|
39.2
|
|
|
Changes in cumulative translation adjustment, net of tax |
(7.9)
|
|
|
|
|
(7.9)
|
|
Share of net income |
0.1
|
|
|
|
|
|
0.1
|
Treasury stock reissued |
0.3
|
|
0.2
|
0.1
|
|
|
|
Treasury stock repurchased |
(0.1)
|
|
|
(0.1)
|
|
|
|
Stock option compensation |
2.0
|
|
2.0
|
|
|
|
|
Amortization of prior service cost, net of tax |
0.1
|
|
|
|
|
0.1
|
|
Amortization of actuarial net losses, net of tax |
(0.4)
|
|
|
|
|
(0.4)
|
|
Ending Balance at Sep. 30, 2023 |
$ 1,128.1
|
$ 0.3
|
$ 358.9
|
$ (94.2)
|
$ 1,008.3
|
$ (147.9)
|
$ 2.7
|
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v3.23.3
Basis of Presentation
|
9 Months Ended |
Sep. 30, 2023 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
Basis of Presentation |
NOTE 1 – BASIS OF PRESENTATION The accompanying unaudited interim condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X under the Securities Exchange Act of 1934. Accordingly, they do not include all the information and notes necessary for a comprehensive presentation of financial position, results of operations and cash flows. It is our opinion, however, that all adjustments (consisting of normal, recurring adjustments, unless otherwise disclosed) have been made which are necessary for the condensed consolidated financial statements to be fairly stated. These condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2022 filed on February 22, 2023 (the “2022 Form 10-K”). The results for the interim period covered by this report are not necessarily indicative of the results to be expected for the full year. When we use the terms “Innospec,” “the Corporation,” “the Company,” “Registrant,” “the Group,” “we,” “us” and “our,” we are referring to Innospec Inc. and its consolidated subsidiaries unless otherwise indicated or the context otherwise requires.
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v3.23.3
Segment Reporting
|
9 Months Ended |
Sep. 30, 2023 |
Segment Reporting [Abstract] |
|
Segment Reporting |
NOTE 2 – SEGMENT REPORTING The Company reports its financial performance based on three reportable segments, which are Performance Chemicals, Fuel Specialties and Oilfield Services. The Company evaluates the performance of its segments based on operating income. The following table analyzes sales and other financial information by the Company’s reportable segments:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Three Months Ended September 30, |
|
|
Nine Months Ended September 30, |
|
(in millions) |
|
2023 |
|
|
2022 |
|
|
2023 |
|
|
2022 |
|
Net Sales: |
|
|
|
|
|
|
|
|
|
|
|
|
Personal Care |
|
$ |
97.0 |
|
|
$ |
102.4 |
|
|
$ |
263.8 |
|
|
$ |
311.1 |
|
Home Care |
|
|
22.3 |
|
|
|
22.6 |
|
|
|
65.7 |
|
|
|
72.3 |
|
Other |
|
|
25.9 |
|
|
|
34.7 |
|
|
|
94.9 |
|
|
|
112.4 |
|
Performance Chemicals |
|
|
145.2 |
|
|
|
159.7 |
|
|
|
424.4 |
|
|
|
495.8 |
|
Refinery and Performance |
|
|
126.0 |
|
|
|
133.2 |
|
|
|
394.6 |
|
|
|
405.5 |
|
Other |
|
|
43.3 |
|
|
|
45.5 |
|
|
|
119.2 |
|
|
|
141.4 |
|
Fuel Specialties |
|
|
169.3 |
|
|
|
178.7 |
|
|
|
513.8 |
|
|
|
546.9 |
|
Oilfield Services |
|
|
149.6 |
|
|
|
174.6 |
|
|
|
515.9 |
|
|
|
410.3 |
|
|
|
$ |
464.1 |
|
|
$ |
513.0 |
|
|
$ |
1,454.1 |
|
|
$ |
1,453.0 |
|
Operating income/(loss): |
|
|
|
|
|
|
|
|
|
|
|
|
Performance Chemicals |
|
$ |
16.9 |
|
|
$ |
25.4 |
|
|
$ |
36.5 |
|
|
$ |
79.5 |
|
Fuel Specialties |
|
|
27.6 |
|
|
|
27.9 |
|
|
|
77.1 |
|
|
|
94.9 |
|
Oilfield Services |
|
|
16.4 |
|
|
|
14.2 |
|
|
|
60.3 |
|
|
|
21.2 |
|
Corporate costs |
|
|
(19.0 |
) |
|
|
(17.4 |
) |
|
|
(56.8 |
) |
|
|
(54.9 |
) |
Total operating income |
|
$ |
41.9 |
|
|
$ |
50.1 |
|
|
$ |
117.1 |
|
|
$ |
140.7 |
|
|
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- DefinitionThe entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.
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v3.23.3
Earnings Per Share
|
9 Months Ended |
Sep. 30, 2023 |
Earnings Per Share [Abstract] |
|
Earnings per Share |
NOTE 3 – EARNINGS PER SHARE Basic earnings per share is based on the weighted average number of common shares outstanding during the period. Diluted earnings per share includes the effect of options that are dilutive and outstanding during the period under the treasury stock method. Per share amounts are computed as follows:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Three Months Ended September 30, |
|
|
Nine Months Ended September 30, |
|
|
|
2023 |
|
|
2022 |
|
|
2023 |
|
|
2022 |
|
Numerator (in millions): |
|
|
|
|
|
|
|
|
|
|
|
|
Net income available to common stockholders |
|
$ |
39.2 |
|
|
$ |
38.7 |
|
|
$ |
101.3 |
|
|
$ |
107.5 |
|
Denominator (in thousands): |
|
|
|
|
|
|
|
|
|
|
|
|
Weighted average common shares outstanding |
|
|
24,866 |
|
|
|
24,786 |
|
|
|
24,845 |
|
|
|
24,794 |
|
Dilutive effect of stock options and awards |
|
|
140 |
|
|
|
179 |
|
|
|
155 |
|
|
|
182 |
|
Denominator for diluted earnings per share |
|
|
25,006 |
|
|
|
24,965 |
|
|
|
25,000 |
|
|
|
24,976 |
|
Net income per share, basic: |
|
$ |
1.58 |
|
|
$ |
1.56 |
|
|
$ |
4.08 |
|
|
$ |
4.34 |
|
Net income per share, diluted: |
|
$ |
1.57 |
|
|
$ |
1.55 |
|
|
$ |
4.05 |
|
|
$ |
4.30 |
|
In the three and nine months ended September 30, 2023, the average number of anti-dilutive options excluded from the calculation of diluted earnings per share were 21,950 and 29,293, respectively (three and nine months ended September 30, 2022 – 109,377 and 54,522, respectively).
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v3.23.3
Goodwill
|
9 Months Ended |
Sep. 30, 2023 |
Goodwill and Intangible Assets Disclosure [Abstract] |
|
Goodwill |
NOTE 4 – GOODWILL The following table summarizes the goodwill movements in the year:
|
|
|
|
|
(in millions) |
|
Gross Cost |
|
Opening balance at January 1, 2023 |
|
$ |
358.8 |
|
Exchange effect |
|
|
(0.9 |
) |
Closing balance at September 30, 2023 |
|
$ |
357.9 |
|
The exchange effect for the nine months ended September 30, 2023 was $0.9 million relating to our Performance Chemicals segment.
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v3.23.3
Other Intangible Assets
|
9 Months Ended |
Sep. 30, 2023 |
Goodwill and Intangible Assets Disclosure [Abstract] |
|
Other Intangible Assets |
NOTE 5 – OTHER INTANGIBLE ASSETS The following table analyzes other intangible assets movements in the year:
|
|
|
|
|
(in millions) |
|
2023 |
|
Gross cost at January 1 |
|
$ |
291.1 |
|
Additions |
|
|
10.8 |
|
Exchange effect |
|
|
(0.3 |
) |
Gross cost at September 30 |
|
|
301.6 |
|
Accumulated amortization at January 1 |
|
|
(246.1 |
) |
Amortization expense |
|
|
(8.0 |
) |
Exchange effect |
|
|
0.3 |
|
Accumulated amortization at September 30 |
|
|
(253.8 |
) |
Net book amount at September 30 |
|
$ |
47.8 |
|
The amortization expense for the nine months ended September 30, 2023 was $8.0 million (nine months ended September 30, 2022 – $11.4 million). In 2023, we capitalized $10.8 million in relation to our internally developed software for a new Enterprise Resource Planning (“ERP”) system covering our EMEA and ASPAC regions. The expenses capitalized include the acquisition costs for the software as well as the external and internal costs of the development.
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v3.23.3
Pension and Post-Employment Benefits
|
9 Months Ended |
Sep. 30, 2023 |
Retirement Benefits [Abstract] |
|
Pension and Post-Employment Benefits |
NOTE 6 – PENSION AND POST EMPLOYMENT BENEFITS The Company maintains a defined benefit pension plan covering certain current and former employees in the United Kingdom (the “UK Plan”). The UK Plan is closed to future service accrual and has a large number of deferred and current pensioners. The assets of the UK Plan are predominantly insurance policies, operating as investment assets, covering all liabilities. This reduces the UK Plan’s potential reliance on the Company for future cash funding requirements. The Company also maintains an unfunded defined benefit pension plan covering certain current and former employees in Germany (the “German plan”). The German plan is closed to new entrants and has no assets. The net periodic benefit of these plans is shown in the following table:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Three Months Ended September 30, |
|
|
Nine Months Ended September 30, |
|
(in millions) |
|
2023 |
|
|
2022 |
|
|
2023 |
|
|
2022 |
|
Service cost |
|
$ |
(0.9 |
) |
|
$ |
(0.6 |
) |
|
$ |
(2.7 |
) |
|
$ |
(1.8 |
) |
Interest cost on projected benefit obligation |
|
|
(5.1 |
) |
|
|
(2.4 |
) |
|
|
(15.0 |
) |
|
|
(7.8 |
) |
Expected return on plan assets |
|
|
6.5 |
|
|
|
3.8 |
|
|
|
19.0 |
|
|
|
12.3 |
|
Amortization of prior service cost |
|
|
(0.2 |
) |
|
|
(0.1 |
) |
|
|
(0.4 |
) |
|
|
(0.4 |
) |
Amortization of actuarial net gains/(losses) |
|
|
0.6 |
|
|
|
(0.1 |
) |
|
|
1.6 |
|
|
|
(0.4 |
) |
Net periodic benefit |
|
$ |
0.9 |
|
|
$ |
0.6 |
|
|
$ |
2.5 |
|
|
$ |
1.9 |
|
The service cost has been recognized in selling, general and administrative expenses. All other items have been recognized within other income and expense. The amortization of prior service cost and actuarial net losses are a reclassification out of accumulated other comprehensive loss into other income and expense. In addition, we have obligations for post-employment benefits in some of our other European businesses. As at September 30, 2023, we have recorded a liability of $3.9 million (December 31, 2022 – $4.1 million).
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- DefinitionThe entire disclosure for retirement benefits.
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v3.23.3
Income Taxes
|
9 Months Ended |
Sep. 30, 2023 |
Income Tax Disclosure [Abstract] |
|
Income Taxes |
NOTE 7 – INCOME TAXES A roll-forward of unrecognized tax benefits and associated accrued interest and penalties is as follows:
|
|
|
|
|
|
|
|
|
|
|
|
|
(in millions) |
|
Unrecognized Tax Benefits |
|
|
Interest and Penalties |
|
|
Total |
|
Opening balance at January 1, 2023 |
|
$ |
10.2 |
|
|
$ |
3.2 |
|
|
$ |
13.4 |
|
Net change for tax positions of prior periods |
|
|
— |
|
|
|
0.7 |
|
|
|
0.7 |
|
Closing balance at September 30, 2023 |
|
|
10.2 |
|
|
|
3.9 |
|
|
|
14.1 |
|
Current |
|
|
— |
|
|
|
— |
|
|
|
— |
|
Non-current |
|
$ |
10.2 |
|
|
$ |
3.9 |
|
|
$ |
14.1 |
|
All of the $14.1 million of unrecognized tax benefits, interest and penalties would impact our effective tax rate if recognized. In 2021 a non-U.S. subsidiary, Innospec Limited, entered into a review by the U.K. tax authorities under the U.K.’s Profit Diversion Compliance Facility (“PDCF”) in relation to the period 2017 to 2020 inclusive. The Company has determined that additional tax and interest totaling $1.1 million may arise as a result of the ongoing review. This includes an increase in interest accrued of $0.1 million recorded in the nine months to September 30, 2023. A non-U.S. subsidiary, Innospec Performance Chemicals Italia Srl, is subject to an ongoing tax audit in relation to the period 2011 to 2014 inclusive. The Company has determined that additional tax, interest and penalties totaling $3.2 million may arise as a consequence of the tax audit. As any additional tax arising as a consequence of the tax audit would be reimbursed by the previous owner under the terms of the sale and purchase agreement, an indemnification asset of the same amount is recorded in the financial statements to reflect this arrangement. In 2018 the Company recorded an unrecognized tax benefit in relation to a potential adjustment that could arise as a consequence of the Tax Cuts and Jobs Act of 2017 (“Tax Act”), but for which retrospective adjustment to the filed 2017 U.S. federal income tax returns was not permissible. The Company has determined that additional tax, interest and penalties totaling $9.8 million may arise in relation to this item. This includes an increase in interest accrued of $0.6 million in the nine months to September 30, 2023. Aside from certain tax returns that are closed after completion of a U.S. Internal Revenue Service (“IRS”) audit, the Company and its U.S. subsidiaries remain open to examination by the IRS for certain elements of year 2017 and for years 2019 onwards under the statute of limitations. The Company’s subsidiaries in foreign tax jurisdictions are open to examination including Brazil (2018 onwards), Germany (2018 onwards), and the U.K. (2017 onwards).
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- DefinitionThe entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.
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v3.23.3
Long-Term Debt
|
9 Months Ended |
Sep. 30, 2023 |
Debt Disclosure [Abstract] |
|
Long-Term Debt |
NOTE 8 – LONG-TERM DEBT As at September 30, 2023, and December 31, 2022, the Company had not drawn down on its revolving credit facility. On May 31, 2023, Innospec Inc. and certain subsidiaries of the Company (together with the Company, the “Borrowers”) entered into a Multicurrency Revolving Facility Agreement with various lenders (the “Agreement”) which replaces the Company’s credit facility agreement dated September 26, 2019. The Agreement provides for a $250,000,000 four-year multicurrency revolving loan facility available to the Borrowers (the “Facility”). The Agreement also contains an accordion feature whereby the Company may elect to increase the total available borrowings by an aggregate amount of up to $125,000,000. The termination date of the Facility is May 30, 2027, but the Company has an option to request an extension of the Facility for a further year. As a consequence, the Company has capitalized $1.5 million of costs relating to the new Agreement which are to be amortized over the period to May 30, 2027. In addition the Company has written-off $0.5 million of capitalized costs relating to the previous agreement. As at September 30, 2023, the deferred finance costs of $1.3 million (December 31, 2022 - $0.6 million) related to the arrangement of the credit facility, are included within other current and non-current assets at the balance sheet dates.
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- DefinitionThe entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.
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v3.23.3
Plant Closure Provisions
|
9 Months Ended |
Sep. 30, 2023 |
Restructuring and Related Activities [Abstract] |
|
Plant Closure Provisions |
NOTE 9 – PLANT CLOSURE PROVISIONS The Company has continuing plans to remediate manufacturing facilities at sites around the world as and when those operations are expected to cease, or we are required to decommission the sites according to local laws and regulations. The liability for estimated plant closure costs includes costs for environmental remediation liabilities and asset retirement obligations. The principal site giving rise to asset retirement obligations is the manufacturing site at Ellesmere Port in the United Kingdom. There are also asset retirement obligations and environmental remediation liabilities on a much smaller scale in respect of other manufacturing sites. Movements in the provisions are summarized as follows:
|
|
|
|
|
(in millions) |
|
2023 |
|
Total at January 1 |
|
$ |
57.2 |
|
Charge for the period |
|
|
2.7 |
|
Utilized in the period |
|
|
(3.9 |
) |
Exchange effect |
|
|
(0.2 |
) |
Total at September 30 |
|
|
55.8 |
|
Due within one year |
|
|
(4.7 |
) |
Due after one year |
|
$ |
51.1 |
|
The charge for the nine months ended September 30, 2023 was $2.7 million (nine months ended September 30, 2022 – $2.7 million). The current year charge represents the accounting accretion only, with no changes for the expected cost and scope of future remediation activities. Amounts due within one year refer to provisions where expenditure is expected to arise within one year of the balance sheet date.
|
X |
- DefinitionThe entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.
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v3.23.3
Fair Value Measurements
|
9 Months Ended |
Sep. 30, 2023 |
Fair Value Disclosures [Abstract] |
|
Fair Value Measurements |
NOTE 10 – FAIR VALUE MEASUREMENTS The following table presents the carrying amount and fair values of the Company’s financial assets and liabilities measured on a recurring basis:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
September 30, 2023 |
|
|
December 31, 2022 |
|
(in millions) |
|
Carrying Amount |
|
|
Fair Value |
|
|
Carrying Amount |
|
|
Fair Value |
|
Assets |
|
|
|
|
|
|
|
|
|
|
|
|
Non-derivatives: |
|
|
|
|
|
|
|
|
|
|
|
|
Cash and cash equivalents |
|
$ |
207.2 |
|
|
$ |
207.2 |
|
|
$ |
147.1 |
|
|
$ |
147.1 |
|
Derivatives (Level 1 measurement): |
|
|
|
|
|
|
|
|
|
|
|
|
Other current and non-current assets: |
|
|
|
|
|
|
|
|
|
|
|
|
Foreign currency forward exchange contracts |
|
|
1.0 |
|
|
|
1.0 |
|
|
|
— |
|
|
|
— |
|
Emissions Trading Scheme credits |
|
|
3.2 |
|
|
|
3.2 |
|
|
|
2.7 |
|
|
|
2.7 |
|
Liabilities |
|
|
|
|
|
|
|
|
|
|
|
|
Derivatives (Level 1 measurement): |
|
|
|
|
|
|
|
|
|
|
|
|
Other current and non-current liabilities: |
|
|
|
|
|
|
|
|
|
|
|
|
Foreign currency forward exchange contracts |
|
|
— |
|
|
|
— |
|
|
|
0.5 |
|
|
|
0.5 |
|
Non-financial liabilities (Level 3 measurement): |
|
|
|
|
|
|
|
|
|
|
|
|
Other current and non-current liabilities: |
|
|
|
|
|
|
|
|
|
|
|
|
Stock equivalent units |
|
|
17.4 |
|
|
|
17.4 |
|
|
|
26.4 |
|
|
|
26.4 |
|
The following methods and assumptions were used to estimate the fair values: Cash and cash equivalents: The carrying amount approximates fair value because of the short-term maturities of such instruments. Emissions Trading Scheme credits: The fair value is determined by the open market pricing at the end of the reporting period. Foreign currency forward exchange contracts: The fair value of derivatives relating to foreign currency forward exchange contracts are derived from current settlement prices and comparable contracts using current assumptions. Foreign currency forward exchange contracts primarily relate to contracts entered into to hedge future known transactions or hedge balance sheet net cash positions. The movements in the carrying amounts and fair values of these contracts are largely due to changes in exchange rates against the U.S. dollar. Stock equivalent units: The fair values of stock equivalent units are calculated at each balance sheet date using either the Black-Scholes or Monte Carlo method depending on the terms of each grant.
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- DefinitionThe entire disclosure of the fair value measurement of assets and liabilities, which includes financial instruments measured at fair value that are classified in shareholders' equity, which may be measured on a recurring or nonrecurring basis.
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v3.23.3
Derivative Instruments and Risk Management
|
9 Months Ended |
Sep. 30, 2023 |
Derivative Instruments and Hedging Activities Disclosure [Abstract] |
|
Derivative Instruments and Risk Management |
NOTE 11 – DERIVATIVE INSTRUMENTS AND RISK MANAGEMENT The Company enters into various foreign currency forward exchange contracts to minimize currency exchange rate exposure from expected future cash flows. As at September 30, 2023, the contracts have maturity dates of up to twelve months at the date of inception. These foreign currency forward exchange contracts have not been designated as hedging instruments, and their impact on the income statement for the first nine months of 2023 was a loss of $1.2 million (first nine months of 2022 – a gain of $6.5 million). The gain or loss has been recorded in other income or expense.
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- DefinitionThe entire disclosure for derivative instruments and hedging activities including, but not limited to, risk management strategies, non-hedging derivative instruments, assets, liabilities, revenue and expenses, and methodologies and assumptions used in determining the amounts.
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v3.23.3
Contingencies
|
9 Months Ended |
Sep. 30, 2023 |
Commitments and Contingencies Disclosure [Abstract] |
|
Contingencies |
NOTE 12 – CONTINGENCIES Legal matters We are involved from time to time in claims and legal proceedings that result from, and are incidental to, the conduct of our business including business and commercial litigation, and employee and product liability claims. As previously reported in the first and second quarters of 2023, we have lodged a civil and criminal legal claim related to a misappropriation of inventory and other losses incurred in Brazil. There is also an ongoing insurance claim related to the misappropriation of inventory element of the matter. Consistent with our accounting treatment in the first and second quarters, a corresponding asset for the potential legal or insurance recoveries has not been recorded for the resulting financial losses arising from this matter. In addition, unrelated to the Brazil matter, in the unlikely event there are an unexpectedly large number of individual claims or proceedings with an adverse resolution, this could in the aggregate have a material adverse effect on the results of operations for a particular year or quarter. Guarantees The Company and certain of the Company’s consolidated subsidiaries are contingently liable for certain obligations of affiliated companies primarily in the form of guarantees of debt and performance under contracts entered into as a normal business practice. This includes guarantees of non-U.S. excise taxes and customs duties. As at September 30, 2023, such guarantees which are not recognized as liabilities in the condensed consolidated financial statements amounted to $6.0 million (December 31, 2022 - $7.0 million). The remaining terms of the fixed maturity guarantees are up to 9 years, with some further guarantees having no fixed expiry date. Under the terms of the guarantee arrangements, generally the Company would be required to perform the obligations should the affiliated company fail to fulfill its obligations under the arrangements. In some cases, the guarantee arrangements have recourse provisions that would enable the Company to recover any payments made under the terms of the guarantees from securities held of the guaranteed parties’ assets. The Company and its affiliates have numerous long-term sales and purchase commitments in their various business activities, which are expected to be fulfilled with no adverse consequences material to the Company.
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- DefinitionThe entire disclosure for commitments, contingencies, and guarantees.
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v3.23.3
Stock-Based Compensation Plans
|
9 Months Ended |
Sep. 30, 2023 |
Share-Based Payment Arrangement [Abstract] |
|
Stock-Based Compensation Plans |
NOTE 13 – STOCK-BASED COMPENSATION PLANS The compensation cost recorded for stock options for the three months ended September 30, 2023 and 2022 was $2.0 million and $1.5 million, respectively. The compensation cost recorded for stock equivalent units for the three months ended September 30, 2023 and 2022 was $2.0 million and $1.8 million, respectively. The compensation cost recorded for stock options for the first nine months of 2023 and 2022 was $5.9 million and $4.7 million, respectively. The compensation cost recorded for stock equivalent units for the first nine months of 2023 and 2022 was $7.1 million and $15.9 million, respectively. The following table summarizes the transactions of the Company’s share-based compensation plans for the nine months ended September 30, 2023.
|
|
|
|
|
|
|
|
|
|
|
Number of shares |
|
|
Weighted Average Grant-Date Fair Value |
|
Nonvested at December 31, 2022 |
|
|
757,040 |
|
|
$ |
69.0 |
|
Granted |
|
|
159,322 |
|
|
$ |
94.3 |
|
Vested |
|
|
(208,803 |
) |
|
$ |
66.3 |
|
Forfeited |
|
|
(50,911 |
) |
|
$ |
77.1 |
|
Nonvested at September 30, 2023 |
|
|
656,648 |
|
|
$ |
75.1 |
|
New grants in the quarter have similar vesting conditions to those granted in previous periods. The valuation methodologies of the new grants are consistent with previous periods. As of September 30, 2023, there was $23.5 million of total unrecognized compensation cost related to nonvested share-based compensation arrangements. That cost is expected to be recognized over a weighted-average period of 1.9 years.
|
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v3.23.3
Reclassifications out of Accumulated Other Comprehensive Loss
|
9 Months Ended |
Sep. 30, 2023 |
Equity [Abstract] |
|
Reclassifications out of Accumulated Other Comprehensive Loss |
NOTE 14 – RECLASSIFICATIONS OUT OF ACCUMULATED OTHER COMPREHENSIVE LOSS Reclassifications out of accumulated other comprehensive loss (“AOCL”) for the first nine months of 2023 were:
|
|
|
|
|
|
|
(in millions) Details about AOCL Components |
|
Amount Reclassified from AOCL |
|
|
Affected Line Item in the Statement where Net Income is Presented |
Defined benefit pension plan items: |
|
|
|
|
|
Amortization of prior service cost |
|
$ |
0.4 |
|
|
See (1) below |
Amortization of actuarial net gains |
|
|
(1.6 |
) |
|
See (1) below |
|
|
|
(1.2 |
) |
|
Total before tax |
|
|
|
0.3 |
|
|
Income tax expense |
Total reclassifications |
|
$ |
(0.9 |
) |
|
Net of tax |
(1)These items are included in other income and expense. See Note 6 of the Notes to the Condensed Consolidated Financial Statements for additional information. Changes in AOCL for the first nine months of 2023, net of tax, were:
|
|
|
|
|
|
|
|
|
|
|
|
|
(in millions) |
|
Defined Benefit Pension Plan Items |
|
|
Cumulative Translation Adjustments |
|
|
Total |
|
Balance at December 31, 2022 |
|
$ |
(58.4 |
) |
|
$ |
(86.8 |
) |
|
$ |
(145.2 |
) |
Other comprehensive income before reclassifications |
|
|
— |
|
|
|
(1.8 |
) |
|
|
(1.8 |
) |
Amounts reclassified from AOCL |
|
|
(0.9 |
) |
|
|
— |
|
|
|
(0.9 |
) |
Total other comprehensive income/(loss) |
|
|
(0.9 |
) |
|
|
(1.8 |
) |
|
|
(2.7 |
) |
Balance at September 30, 2023 |
|
$ |
(59.3 |
) |
|
$ |
(88.6 |
) |
|
$ |
(147.9 |
) |
Reclassifications out of AOCL for the first nine months of 2022 were:
|
|
|
|
|
|
|
(in millions) Details about AOCL Components |
|
Amount Reclassified from AOCL |
|
|
Affected Line Item in the Statement where Net Income is Presented |
Defined benefit pension plan items: |
|
|
|
|
|
Amortization of prior service cost |
|
$ |
0.4 |
|
|
See (1) below |
Amortization of actuarial net losses |
|
|
0.4 |
|
|
See (1) below |
|
|
|
0.8 |
|
|
Total before tax |
|
|
|
(0.1 |
) |
|
Income tax expense |
Total reclassifications |
|
$ |
0.7 |
|
|
Net of tax |
(1)These items are included in other income and expense. See Note 6 of the Notes to the Condensed Consolidated Financial Statements for additional information. Changes in AOCL for the first nine months of 2022, net of tax, were:
|
|
|
|
|
|
|
|
|
|
|
|
|
(in millions) |
|
Defined Benefit Pension Plan Items |
|
|
Cumulative Translation Adjustments |
|
|
Total |
|
Balance at December 31, 2021 |
|
$ |
10.7 |
|
|
$ |
(57.6 |
) |
|
$ |
(46.9 |
) |
Other comprehensive income before reclassifications |
|
|
— |
|
|
|
(37.1 |
) |
|
|
(37.1 |
) |
Amounts reclassified from AOCL |
|
|
0.7 |
|
|
|
— |
|
|
|
0.7 |
|
Total other comprehensive income/(loss) |
|
|
0.7 |
|
|
|
(37.1 |
) |
|
|
(36.4 |
) |
Balance at September 30, 2022 |
|
$ |
11.4 |
|
|
$ |
(94.7 |
) |
|
$ |
(83.3 |
) |
|
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v3.23.3
Recently Issued Accounting Pronouncements
|
9 Months Ended |
Sep. 30, 2023 |
Accounting Changes and Error Corrections [Abstract] |
|
Recently Issued Accounting Pronouncements |
NOTE 15 – RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS In October 2023, the Financial Accounting Standards Board issued Accounting Standards Update (ASU) No. 2023-06, Disclosure Improvements. This guidance covers a number of disclosure improvements intended to align with the SEC's disclosure update and simplification initiative. The effective dates for any required changes to the specified disclosures are aligned with the timing of changes to the relevant SEC regulations. The Company does not expect the new standard to have a material impact on the Company’s consolidated financial statements, including its accounting policies, processes and systems.
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v3.23.3
Related Party Transactions
|
9 Months Ended |
Sep. 30, 2023 |
Related Party Transactions [Abstract] |
|
Related Party Transactions |
NOTE 16 – RELATED PARTY TRANSACTIONS Mr. Patrick S. Williams has been an executive director of the Company since April 2009 and has been a non-executive director of AdvanSix, a chemicals manufacturer, since February 2020. In the first nine months of 2023 the Company purchased product from AdvanSix for $0.3 million (first nine months of 2022 – $0.4 million). As at September 30, 2023, the Company owed $0.0 million to AdvanSix (December 31, 2022 – $0.0 million). Mr. Robert I. Paller has been a non-executive director of the Company since November 1, 2009. The Company has retained and continues to retain Smith, Gambrell & Russell, LLP (“SGR”), a law firm with which Mr. Paller holds a position. In the first nine months of 2023 the Company incurred fees from SGR of $0.2 million (first nine months of 2022 – $0.2 million). As at September 30, 2023, the Company owed $0.0 million to SGR (December 31, 2022 – $0.0 million). Mr. David F. Landless has been a non-executive director of the Company since January 1, 2016 and is a non-executive director of Ausurus Group Limited which owns European Metal Recycling Limited (“EMR”). The Company has sold scrap metal to EMR in the first nine months of 2023 for a value of $0.1 million (first nine months of 2022 – $0.1 million). A tendering process is operated periodically to select the best buyer for the sale of scrap metal by the Company. As at September 30, 2023, EMR owed $0.0 million for scrap metal purchased from the Company (December 31, 2022 – $0.0 million).
|
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v3.23.3
Segment Reporting (Tables)
|
9 Months Ended |
Sep. 30, 2023 |
Segment Reporting [Abstract] |
|
Segment Reporting |
The Company evaluates the performance of its segments based on operating income. The following table analyzes sales and other financial information by the Company’s reportable segments:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Three Months Ended September 30, |
|
|
Nine Months Ended September 30, |
|
(in millions) |
|
2023 |
|
|
2022 |
|
|
2023 |
|
|
2022 |
|
Net Sales: |
|
|
|
|
|
|
|
|
|
|
|
|
Personal Care |
|
$ |
97.0 |
|
|
$ |
102.4 |
|
|
$ |
263.8 |
|
|
$ |
311.1 |
|
Home Care |
|
|
22.3 |
|
|
|
22.6 |
|
|
|
65.7 |
|
|
|
72.3 |
|
Other |
|
|
25.9 |
|
|
|
34.7 |
|
|
|
94.9 |
|
|
|
112.4 |
|
Performance Chemicals |
|
|
145.2 |
|
|
|
159.7 |
|
|
|
424.4 |
|
|
|
495.8 |
|
Refinery and Performance |
|
|
126.0 |
|
|
|
133.2 |
|
|
|
394.6 |
|
|
|
405.5 |
|
Other |
|
|
43.3 |
|
|
|
45.5 |
|
|
|
119.2 |
|
|
|
141.4 |
|
Fuel Specialties |
|
|
169.3 |
|
|
|
178.7 |
|
|
|
513.8 |
|
|
|
546.9 |
|
Oilfield Services |
|
|
149.6 |
|
|
|
174.6 |
|
|
|
515.9 |
|
|
|
410.3 |
|
|
|
$ |
464.1 |
|
|
$ |
513.0 |
|
|
$ |
1,454.1 |
|
|
$ |
1,453.0 |
|
Operating income/(loss): |
|
|
|
|
|
|
|
|
|
|
|
|
Performance Chemicals |
|
$ |
16.9 |
|
|
$ |
25.4 |
|
|
$ |
36.5 |
|
|
$ |
79.5 |
|
Fuel Specialties |
|
|
27.6 |
|
|
|
27.9 |
|
|
|
77.1 |
|
|
|
94.9 |
|
Oilfield Services |
|
|
16.4 |
|
|
|
14.2 |
|
|
|
60.3 |
|
|
|
21.2 |
|
Corporate costs |
|
|
(19.0 |
) |
|
|
(17.4 |
) |
|
|
(56.8 |
) |
|
|
(54.9 |
) |
Total operating income |
|
$ |
41.9 |
|
|
$ |
50.1 |
|
|
$ |
117.1 |
|
|
$ |
140.7 |
|
|
X |
- DefinitionTabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.
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v3.23.3
Earnings per Share (Tables)
|
9 Months Ended |
Sep. 30, 2023 |
Earnings Per Share [Abstract] |
|
Summary of Earnings Per Share |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Three Months Ended September 30, |
|
|
Nine Months Ended September 30, |
|
|
|
2023 |
|
|
2022 |
|
|
2023 |
|
|
2022 |
|
Numerator (in millions): |
|
|
|
|
|
|
|
|
|
|
|
|
Net income available to common stockholders |
|
$ |
39.2 |
|
|
$ |
38.7 |
|
|
$ |
101.3 |
|
|
$ |
107.5 |
|
Denominator (in thousands): |
|
|
|
|
|
|
|
|
|
|
|
|
Weighted average common shares outstanding |
|
|
24,866 |
|
|
|
24,786 |
|
|
|
24,845 |
|
|
|
24,794 |
|
Dilutive effect of stock options and awards |
|
|
140 |
|
|
|
179 |
|
|
|
155 |
|
|
|
182 |
|
Denominator for diluted earnings per share |
|
|
25,006 |
|
|
|
24,965 |
|
|
|
25,000 |
|
|
|
24,976 |
|
Net income per share, basic: |
|
$ |
1.58 |
|
|
$ |
1.56 |
|
|
$ |
4.08 |
|
|
$ |
4.34 |
|
Net income per share, diluted: |
|
$ |
1.57 |
|
|
$ |
1.55 |
|
|
$ |
4.05 |
|
|
$ |
4.30 |
|
|
X |
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v3.23.3
X |
- References
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v3.23.3
Other Intangible Assets (Tables)
|
9 Months Ended |
Sep. 30, 2023 |
Goodwill and Intangible Assets Disclosure [Abstract] |
|
Summary of Other Intangible Assets |
The following table analyzes other intangible assets movements in the year:
|
|
|
|
|
(in millions) |
|
2023 |
|
Gross cost at January 1 |
|
$ |
291.1 |
|
Additions |
|
|
10.8 |
|
Exchange effect |
|
|
(0.3 |
) |
Gross cost at September 30 |
|
|
301.6 |
|
Accumulated amortization at January 1 |
|
|
(246.1 |
) |
Amortization expense |
|
|
(8.0 |
) |
Exchange effect |
|
|
0.3 |
|
Accumulated amortization at September 30 |
|
|
(253.8 |
) |
Net book amount at September 30 |
|
$ |
47.8 |
|
|
X |
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v3.23.3
Pension and Post-Employment Benefits (Tables)
|
9 Months Ended |
Sep. 30, 2023 |
Plan Net Pension Credit |
The net periodic benefit of these plans is shown in the following table:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Three Months Ended September 30, |
|
|
Nine Months Ended September 30, |
|
(in millions) |
|
2023 |
|
|
2022 |
|
|
2023 |
|
|
2022 |
|
Service cost |
|
$ |
(0.9 |
) |
|
$ |
(0.6 |
) |
|
$ |
(2.7 |
) |
|
$ |
(1.8 |
) |
Interest cost on projected benefit obligation |
|
|
(5.1 |
) |
|
|
(2.4 |
) |
|
|
(15.0 |
) |
|
|
(7.8 |
) |
Expected return on plan assets |
|
|
6.5 |
|
|
|
3.8 |
|
|
|
19.0 |
|
|
|
12.3 |
|
Amortization of prior service cost |
|
|
(0.2 |
) |
|
|
(0.1 |
) |
|
|
(0.4 |
) |
|
|
(0.4 |
) |
Amortization of actuarial net gains/(losses) |
|
|
0.6 |
|
|
|
(0.1 |
) |
|
|
1.6 |
|
|
|
(0.4 |
) |
Net periodic benefit |
|
$ |
0.9 |
|
|
$ |
0.6 |
|
|
$ |
2.5 |
|
|
$ |
1.9 |
|
|
X |
- DefinitionTabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments.
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- DefinitionTabular disclosure of the change in unrecognized tax benefits.
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- DefinitionTabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets.
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v3.23.3
Fair Value Measurements (Tables)
|
9 Months Ended |
Sep. 30, 2023 |
Fair Value Disclosures [Abstract] |
|
Carrying Amount and Fair Values of the Company's Assets and Liabilities Measured on a Recurring Basis |
The following table presents the carrying amount and fair values of the Company’s financial assets and liabilities measured on a recurring basis:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
September 30, 2023 |
|
|
December 31, 2022 |
|
(in millions) |
|
Carrying Amount |
|
|
Fair Value |
|
|
Carrying Amount |
|
|
Fair Value |
|
Assets |
|
|
|
|
|
|
|
|
|
|
|
|
Non-derivatives: |
|
|
|
|
|
|
|
|
|
|
|
|
Cash and cash equivalents |
|
$ |
207.2 |
|
|
$ |
207.2 |
|
|
$ |
147.1 |
|
|
$ |
147.1 |
|
Derivatives (Level 1 measurement): |
|
|
|
|
|
|
|
|
|
|
|
|
Other current and non-current assets: |
|
|
|
|
|
|
|
|
|
|
|
|
Foreign currency forward exchange contracts |
|
|
1.0 |
|
|
|
1.0 |
|
|
|
— |
|
|
|
— |
|
Emissions Trading Scheme credits |
|
|
3.2 |
|
|
|
3.2 |
|
|
|
2.7 |
|
|
|
2.7 |
|
Liabilities |
|
|
|
|
|
|
|
|
|
|
|
|
Derivatives (Level 1 measurement): |
|
|
|
|
|
|
|
|
|
|
|
|
Other current and non-current liabilities: |
|
|
|
|
|
|
|
|
|
|
|
|
Foreign currency forward exchange contracts |
|
|
— |
|
|
|
— |
|
|
|
0.5 |
|
|
|
0.5 |
|
Non-financial liabilities (Level 3 measurement): |
|
|
|
|
|
|
|
|
|
|
|
|
Other current and non-current liabilities: |
|
|
|
|
|
|
|
|
|
|
|
|
Stock equivalent units |
|
|
17.4 |
|
|
|
17.4 |
|
|
|
26.4 |
|
|
|
26.4 |
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|
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v3.23.3
Stock-Based Compensation Plans (Tables)
|
9 Months Ended |
Sep. 30, 2023 |
Summary of Transactions of the Share Based Compensation Plans |
The following table summarizes the transactions of the Company’s share-based compensation plans for the nine months ended September 30, 2023.
|
|
|
|
|
|
|
|
|
|
|
Number of shares |
|
|
Weighted Average Grant-Date Fair Value |
|
Nonvested at December 31, 2022 |
|
|
757,040 |
|
|
$ |
69.0 |
|
Granted |
|
|
159,322 |
|
|
$ |
94.3 |
|
Vested |
|
|
(208,803 |
) |
|
$ |
66.3 |
|
Forfeited |
|
|
(50,911 |
) |
|
$ |
77.1 |
|
Nonvested at September 30, 2023 |
|
|
656,648 |
|
|
$ |
75.1 |
|
|
X |
- DefinitionTabular disclosure of activity for award under share-based payment arrangement. Includes, but is not limited to, outstanding award at beginning and end of year, granted, exercised, forfeited, and weighted-average grant date fair value.
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v3.23.3
Reclassifications out of Accumulated Other Comprehensive Loss (Tables)
|
9 Months Ended |
Sep. 30, 2023 |
Equity [Abstract] |
|
Summary of Reclassifications Out of Accumulated Other Comprehensive Loss |
Reclassifications out of accumulated other comprehensive loss (“AOCL”) for the first nine months of 2023 were:
|
|
|
|
|
|
|
(in millions) Details about AOCL Components |
|
Amount Reclassified from AOCL |
|
|
Affected Line Item in the Statement where Net Income is Presented |
Defined benefit pension plan items: |
|
|
|
|
|
Amortization of prior service cost |
|
$ |
0.4 |
|
|
See (1) below |
Amortization of actuarial net gains |
|
|
(1.6 |
) |
|
See (1) below |
|
|
|
(1.2 |
) |
|
Total before tax |
|
|
|
0.3 |
|
|
Income tax expense |
Total reclassifications |
|
$ |
(0.9 |
) |
|
Net of tax |
(1)These items are included in other income and expense. See Note 6 of the Notes to the Condensed Consolidated Financial Statements for additional information. Reclassifications out of AOCL for the first nine months of 2022 were:
|
|
|
|
|
|
|
(in millions) Details about AOCL Components |
|
Amount Reclassified from AOCL |
|
|
Affected Line Item in the Statement where Net Income is Presented |
Defined benefit pension plan items: |
|
|
|
|
|
Amortization of prior service cost |
|
$ |
0.4 |
|
|
See (1) below |
Amortization of actuarial net losses |
|
|
0.4 |
|
|
See (1) below |
|
|
|
0.8 |
|
|
Total before tax |
|
|
|
(0.1 |
) |
|
Income tax expense |
Total reclassifications |
|
$ |
0.7 |
|
|
Net of tax |
(1)These items are included in other income and expense. See Note 6 of the Notes to the Condensed Consolidated Financial Statements for additional information.
|
Changes in Accumulated Other Comprehensive Loss |
Changes in AOCL for the first nine months of 2023, net of tax, were:
|
|
|
|
|
|
|
|
|
|
|
|
|
(in millions) |
|
Defined Benefit Pension Plan Items |
|
|
Cumulative Translation Adjustments |
|
|
Total |
|
Balance at December 31, 2022 |
|
$ |
(58.4 |
) |
|
$ |
(86.8 |
) |
|
$ |
(145.2 |
) |
Other comprehensive income before reclassifications |
|
|
— |
|
|
|
(1.8 |
) |
|
|
(1.8 |
) |
Amounts reclassified from AOCL |
|
|
(0.9 |
) |
|
|
— |
|
|
|
(0.9 |
) |
Total other comprehensive income/(loss) |
|
|
(0.9 |
) |
|
|
(1.8 |
) |
|
|
(2.7 |
) |
Balance at September 30, 2023 |
|
$ |
(59.3 |
) |
|
$ |
(88.6 |
) |
|
$ |
(147.9 |
) |
Changes in AOCL for the first nine months of 2022, net of tax, were:
|
|
|
|
|
|
|
|
|
|
|
|
|
(in millions) |
|
Defined Benefit Pension Plan Items |
|
|
Cumulative Translation Adjustments |
|
|
Total |
|
Balance at December 31, 2021 |
|
$ |
10.7 |
|
|
$ |
(57.6 |
) |
|
$ |
(46.9 |
) |
Other comprehensive income before reclassifications |
|
|
— |
|
|
|
(37.1 |
) |
|
|
(37.1 |
) |
Amounts reclassified from AOCL |
|
|
0.7 |
|
|
|
— |
|
|
|
0.7 |
|
Total other comprehensive income/(loss) |
|
|
0.7 |
|
|
|
(37.1 |
) |
|
|
(36.4 |
) |
Balance at September 30, 2022 |
|
$ |
11.4 |
|
|
$ |
(94.7 |
) |
|
$ |
(83.3 |
) |
|
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v3.23.3
X |
- DefinitionThe net result for the period of deducting operating expenses from operating revenues.
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v3.23.3
X |
- DefinitionSecurities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.
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v3.23.3
Earnings Per Share - Summary of Earnings Per Share (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Millions |
3 Months Ended |
9 Months Ended |
Sep. 30, 2023 |
Sep. 30, 2022 |
Sep. 30, 2023 |
Sep. 30, 2022 |
Numerator (in millions): |
|
|
|
|
Net income available to common stockholders |
$ 39.2
|
$ 38.7
|
$ 101.3
|
$ 107.5
|
Denominator (in thousands): |
|
|
|
|
Weighted average common shares outstanding |
24,866
|
24,786
|
24,845
|
24,794
|
Dilutive effect of stock options and awards |
140
|
179
|
155
|
182
|
Denominator for diluted earnings per share |
25,006
|
24,965
|
25,000
|
24,976
|
Net income per share, basic: |
$ 1.58
|
$ 1.56
|
$ 4.08
|
$ 4.34
|
Net income per share, diluted: |
$ 1.57
|
$ 1.55
|
$ 4.05
|
$ 4.3
|
X |
- DefinitionThe amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.
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v3.23.3
Long-Term Debt - Additional Information (Detail) - USD ($)
|
|
9 Months Ended |
|
May 31, 2023 |
Sep. 30, 2023 |
Dec. 31, 2022 |
Debt Instrument [Line Items] |
|
|
|
Capitalized Contract Cost, Net |
|
$ 1,500,000
|
|
Capitalized costs amortization period |
|
May 30, 2027
|
|
Deferred finance costs, net |
|
$ 1,300,000
|
$ 600,000
|
Revolving Loan Facility [Member] |
|
|
|
Debt Instrument [Line Items] |
|
|
|
Due date of revolving credit |
May 30, 2027
|
Sep. 26, 2019
|
|
Line of Credit Facility, Maximum Borrowing Capacity |
$ 250,000,000
|
|
|
Expiration period |
4 years
|
|
|
Line Of Credit Facility Cumulative Drawn Down |
|
$ 0
|
$ 0
|
Revolving Loan Facility [Member] | Accordion Feature [Member] |
|
|
|
Debt Instrument [Line Items] |
|
|
|
Line of Credit Facility, Maximum Borrowing Capacity |
$ 125,000,000
|
|
|
Previous Agreement [Member] |
|
|
|
Debt Instrument [Line Items] |
|
|
|
Capitalized costs written off |
|
$ 500,000
|
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Stock-Based Compensation Plans - Summary of Transactions of the Share Based Compensation Plans (Detail)
|
9 Months Ended |
Sep. 30, 2023
$ / shares
shares
|
Share-Based Payment Arrangement, Disclosure [Abstract] |
|
Number of shares, Begining balance | shares |
757,040
|
Number of shares, Granted | shares |
159,322
|
Number of shares, Vested | shares |
(208,803)
|
Number of shares, Forfeited | shares |
(50,911)
|
Number of shares , Ending balance | shares |
656,648
|
Weighted Average Grant-Date Fair Value , Begining balance | $ / shares |
$ 69
|
Weighted Average Grant-Date Fair Value, Granted | $ / shares |
94.3
|
Weighted Average Grant-Date Fair Value, Vested | $ / shares |
66.3
|
Weighted Average Grant-Date Fair Value, Forfeited | $ / shares |
77.1
|
Weighted Average Grant-Date Fair Value, Ending balance | $ / shares |
$ 75.1
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