Cardinal Health Reports Second Quarter Fiscal Year 2023 Results and Raises Fiscal Year 2023 Non-GAAP EPS Guidance

On February 2, 2023 Cardinal Health (NYSE: CAH) treported second quarter fiscal year 2023 revenues of $51.5 billion, an increase of 13% from the second quarter of fiscal year 2022 (Press release, Cardinal Health, FEB 2, 2023, View Source [SID1234626761]). Second quarter GAAP operating loss was $119 million due to a non-cash, pre-tax goodwill impairment of $709 million related to the Medical segment. GAAP diluted loss per share was $0.50, primarily due to this impairment, net of tax effects. Second quarter non-GAAP operating earnings of $467 million were in-line with the second quarter of last year. Non-GAAP diluted earnings per share (EPS) increased 4% to $1.32, due to lower interest expense and a lower share count, partially offset by a higher non-GAAP effective tax rate.

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"Our second quarter results demonstrate continued momentum against our plans, led by better-than-expected performance in the Pharmaceutical segment and Medical results in-line with our prior commentary," said Jason Hollar, CEO of Cardinal Health. "With the first half of fiscal year 2023 behind us, we are pleased to raise our full year non-GAAP EPS guidance and outlook for the Pharmaceutical segment. In the Medical segment, we remain confident in our Medical Improvement Plan, including the actions we are taking to mitigate supply chain inflation and drive improved performance."

Q2 FY23 summary

Q2 FY23

Q2 FY22

Y/Y

Revenue

$51.5 billion

$45.5 billion

13 %

Operating loss

$(119) million

$(950) million

(87) %

Non-GAAP operating earnings

$467 million

$467 million

— %

Net earnings/(loss) attributable to Cardinal Health, Inc.

$(130) million

$49 million

N.M.

Non-GAAP net earnings attributable to Cardinal Health, Inc.

$346 million

$357 million

(3) %

Effective Tax Rate2

5.4 %

105.0 %

Non-GAAP Effective Tax Rate

23.0 %

19.4 %

Diluted EPS attributable to Cardinal Health, Inc.

$(0.50)

$0.17

N.M.

Non-GAAP diluted EPS attributable to Cardinal Health, Inc.

$1.32

$1.27

4 %

Segment results

Pharmaceutical segment

Q2 FY23

Q2 FY22

Y/Y

Revenue

$ 47.7 billion

$ 41.4 billion

15 %

Segment profit

$ 464 million

$ 426 million

9 %

Second-quarter revenue for the Pharmaceutical segment increased 15% to $47.7 billion, driven by brand and specialty pharmaceutical sales growth from existing and net new customers.

Pharmaceutical segment profit increased 9% to $464 million in the second quarter, driven by a higher contribution from brand and specialty products and generics program performance, partially offset by inflationary supply chain costs.

Medical segment

Q2 FY23

Q2 FY22

Y/Y

Revenue

$ 3.8 billion

$ 4.1 billion

(7) %

Segment profit

$ 17 million

$ 50 million

(66) %

Second-quarter revenue for the Medical segment decreased 7% to $3.8 billion, driven by lower Products and Distribution sales, including PPE pricing and volumes. Growth in at-Home Solutions partially offset this decline.

Medical segment profit decreased 66% to $17 million in the second quarter, primarily due to lower Products and Distribution volumes and net inflationary impacts, partially offset by an improvement in PPE margins.

Fiscal year 2023 outlook1
The company updated its fiscal year 2023 guidance range for non-GAAP diluted earnings per share attributable to Cardinal Health, Inc. to $5.20 to $5.50, from $5.05 to $5.40.

This guidance includes an update to fiscal year 2023 Pharmaceutical segment profit outlook to 4% to 6.5% growth, from 2% to 5% growth. Additionally, the company updated expectations for fiscal year 2023 interest and other to $115 million to $130 million, from $140 million to $160 million.

The company does not provide forward-looking guidance on a GAAP basis as certain financial information, the probable significance of which cannot be determined, is not available and cannot be reasonably estimated. See "Use of Non-GAAP Measures" following the attached schedules for additional explanation.

Investor Day
The company plans to host an Investor Day on June 8 in New York City to discuss its long-term financial outlook, growth strategies, and conclusions from the Business Review Committee’s comprehensive review. The event will be live-webcast and archived on Cardinal Health’s Investor Relations website.

Recent highlights

Cardinal Health and its board of directors announced that Aaron Alt will become the company’s new chief financial officer (CFO) effective February 10. Alt most recently served as EVP and CFO for Sysco Corporation, the leading global food service distribution company.
Cardinal Health released its fiscal year 2022 Environmental, Social, and Governance (ESG) report which reflects significant progress in ESG efforts and highlights the company’s commitment to helping build a more sustainable, equitable world, and a healthier future for employees, customers and communities.
Cardinal Health completed its $1 billion dollar accelerated share repurchase (ASR) program and initiated a new $250 million dollar ASR program in the second quarter, resulting in a total of $1.25 billion year-to-date share repurchases in fiscal year 2023.
Cardinal Health announced the launch of Velocare, a supply chain network and last-mile fulfillment solution capable of reaching patients in one to two hours with critical products and services required for hospital-level care at home. Through a strategic collaboration with Medically Home, Cardinal Health at-Home Solutions is now supporting a Medically Home health system customer with Velocare, collectively enabling scaled, high-acuity care in the home.
Cardinal Health’s U.S. Medical Products and Distribution business opened its expanded Sustainable Technologies facility in Riverview, Florida, doubling the manufacturing facility to roughly 100,000 square feet. Sustainable Technologies is a leading provider of single-use device collections, reprocessing and recycling services in the U.S., helping to deliver supply resiliency, sustainable solutions, and cost savings for customers.
Webcast
Cardinal Health will host a webcast today at 8:30 a.m. Eastern to discuss second-quarter results. To access the webcast and corresponding slide presentation, go to the Investor Relations page at ir.cardinalhealth.com. No access code is required.

Presentation slides and a webcast replay will be available on the Investor Relations page for 12 months.