Quarterlytics / Consumer Cyclical / Packaged Foods / Associated British Foods

Associated British Foods

abf · LSE Consumer Cyclical
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Ticker abf
Exchange LSE
Sector Consumer Cyclical
Industry Packaged Foods
Employees 10,000+
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FY2009 Annual Report · Associated British Foods
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Review of annual results  
for the 52 weeks ended 

12 September 2009 

3 November 2009 

Business Highlights 

!! Good results in difficult economic times 

!! Considerable progress in development of group 

!! Strong cash performance and balance sheet 

Financial Highlights 

•! Group revenue up 12% to £9.3bn 

•! Adjusted operating profit up 8% to £720m* 

•! Adjusted profit before tax up 4% to £655m ** 

•! Adjusted earnings per share up 5% to 57.7p** 

•! Dividends per share up 4% to 21.0p 

•! Net investment in capital expenditure and acquisitions less disposals of £832m 

•! EBITDA more than £1bn 

•! Net debt of £999m 

•! Operating profit up 13% at £625m, profit before tax down 6% to £495m and basic 

earnings per share up 1% at 45.5p 

* and **  - see notes at end 

Income Statement 

£m 

2009 

2008 

Change 

Revenue 

Operating costs 

Exceptional costs 

Share of jv’s and associates 

Profits less losses on sale of PP&E 

Operating profit 

Adjusted operating profit* 

Profits less losses on sale of PP&E 

Amortisation of non-operating intangibles 

Inventory fair value adjustment 

Exceptional items 

9,255 

8,235 

+12% 

(8,639) 

(7,660) 

- 

10 

(1) 

625 

720 

(1) 

(82) 

(12) 

- 

(46) 

15 

10 

554 

664 

10 

(74) 

- 

(46) 

+8% 

Income Statement 

£m 

Operating profit 

Profits less losses on sale of businesses 

Finance income 

Finance expense 

Other financial income 

Profit before tax 

Tax 

Profit after tax 

Minority interests 

Attributable to equity shareholders 

Adjusted profit before tax** 

                 2009 

                 2008 

Change 

625 

(65) 

17 

(95) 

13 

495 

(112) 

383 

(24) 

359 

655 

554 

             +13% 

5 

21 

(74) 

21 

527 

             -6% 

(136) 

391 

(34) 

357 

632 

            +4% 

Tax 

2009 

£m 

2008 

£m 

Underlying charge 

166 

25.3% 

154 

24.4% 

(Credit)/charge on disposal of businesses and PP&E 

Credit on goodwill & intangible amortisation 

Credit on inventory fair value adjustment 

Credit on exceptional items 

(25) 

(25) 

(4) 

- 

9 

(21) 

- 

(6) 

Reported charge 

112 

22.6% 

136 

25.8% 

Earnings and Dividends Per Share 

Adjusted earnings per share * 

Earnings per share 

Dividends per share 

p 

p 

p 

2009 

57.7 

2008 

Change 

54.9 

   +5% 

45.5 

45.2 

     +1% 

21.0 

20.25 

   +4% 

Balance Sheet 

£m 

Intangible assets (including goodwill) 

PP&E and other non-current assets 

Net assets classified as held for sale (excl cash) 

Working capital 

Biological assets - current 

Current tax  

Net debt 

Other financial (liabilities)/assets 

Deferred tax 

Provisions 

Net pension (liability)/asset 

Equity shareholders’ funds 

Minority interests 

2009 

1,913 

3,905 

102 

970 

101 

(113) 

(999) 

(64) 

(212) 

(421) 

(106) 

5,076 

4,748 

328 

5,076 

2008 

1,815 

3,349 

19 

905 

80 

(89) 

(791) 

29 

(348) 

(186) 

61 

4,844 

4,554 

290 

4,844 

Cash Flow 

£m 

Adjusted operating profit (before joint ventures and associates) 

Depreciation and amortisation of operating intangibles 

Working capital 

Provisions 

Capital expenditure  - Primark 

                                 - Food 

Purchase of intangibles 

Tax 

Net interest and other income 

Pension cost less contributions 

Other 

Free cash flow 

Dividends paid (incl minorities) 

Quota renunciation compensation 

(Acquisitions)/disposals 

Net cash flow before financing 

2009 

710 

293 

117 

(20) 

(159) 

(386) 

(24) 

(135) 

(77) 

(40) 

(79) 

200 

(184) 

101 

(179) 

(62) 

2008 

649 

236 

(110) 

(6) 

(152) 

(350) 

(70) 

(110) 

(55) 

(18) 

(59) 

(45) 

(177) 

- 

(165) 

(387) 

Segmental Analysis 

By business 

Revenue 

* 
Profit 

Margin 

ROCE 

2009 

2008 

2009 

2008 

2009 

2008 

2009 

2008 

Grocery 

3,188 

2,820 

Sugar & agriculture 

2,579 

2,134 

989 

824 

Ingredients 

Retail 

£m 

£m 

£m 

£m 

191 

223 

88 

194 

186 

78 

% 

6.0 

8.6 

8.9 

% 

6.9 

8.7 

9.5 

2,314 

1,933 

252 

233 

10.9 

12.1 

Inter company/central costs 

- 

- 

Continuing businesses 

9,070 

7,711 

(34) 

720 

(28) 

663 

Businesses disposed 

185 

524 

- 

1 

9,255 

8,235 

720 

664 

n/a 

7.9 

n/a 

7.8 

n/a 

8.6 

n/a 

8.1 

% 

17.9 

13.3 

16.0 

17.8 

n/a 

15.4 

n/a 

% 

18.6 

14.4 

18.0 

18.6 

n/a 

16.6 

n/a 

15.4 

16.6 

Segmental Analysis 

By geography 

Revenue 

Profit* 

Margin 

2009 

2008 

2009 

2008 

2009 

2008 

United Kingdom 

4,140 

3,766 

£m 

£m 

£m 

354 

Europe & Africa 

2,027 

1,489 

219 

The Americas 

Asia Pacific 

1,068 

860 

1,835 

1,596 

85 

62 

Continuing businesses 

9,070 

7,711 

720 

Businesses disposed 

185 

524 

- 

£m 

309 

159 

105 

90 

663 

1 

9,255 

8,235 

720 

664 

% 

8.6 

10.8 

8.0 

3.4 

7.9 

n/a 

7.8 

% 

8.2 

10.7 

12.2 

5.6 

8.6 

n/a 

8.1 

Sugar 

Revenue £m 

Operating Profit £m 

2009 

1,575 

189 

2008  Change 

1,267 

+24% 

153 

+24% 

Overview 

•! changes to EU sugar regime behind us 

•! EU position strengthened 

–! Azucarera Ebro acquisition 

–! sale of Polish sugar 

–! access to LDC sugars 

•! ambitious expansion continuing in Africa 

•! difficult year in China 

Sugar 

EU sugar 

Revenue £m 

Operating Profit £m 

2009 

1,575 

189 

2008  Change 

1,267 

+24% 

153 

+24% 

•! supply and demand broadly balanced, prices more stable 

•! profit increase, recent trend of decline reversed 

•! no further regime changes until October 2015 

UK 

•!

favourable growing conditions, high yield and extraction rates 

•! 1.19 million tonnes sugar 

•! strong euro, favourable energy cost benefit 

Spain 

•! good early progress 

Sugar 

Revenue £m 

Operating Profit £m 

2009 

1,575 

189 

2008  Change 

1,267 

+24% 

153 

+24% 

UK biofuels 

•! Wissington 

–! strong profit contribution 

•! Vivergo 

–! construction progressing well at Hull 

–! commissioning due autumn 2010 

–! AB Agri contracted to supply wheat from Frontier and sell 

distillers grain co-products 

Sugar 

Revenue £m 

Operating Profit £m 

2009 

1,575 

189 

2008  Change 

1,267 

+24% 

153 

+24% 

Illovo 

•! excellent operating result, profit ahead 

–! higher local market prices 

–! world sugar price increase 

–! currency gain outside South Africa 

•!

recent rand strength 

•! Zambia capacity doubled 

•! South Africa streamlined 

–! Umfolozi and Pongola mills sold 

–! new joint venture at Gledhow 

•!

rand 3bn rights issue to fund expansion plans 

Nakambala 

Sugar 

Revenue £m 

Operating Profit £m 

2009 

1,575 

189 

2008  Change 

1,267 

+24% 

153 

+24% 

China 
•! a difficult year 
low first half sugar prices 
•!
•! prices rallied in second half 

South – cane sugar 
•! profitable business 
•! new mill commissioned – now five mills 

North East – beet sugar 
•! Yi’an completed 
•!
•! management capability built 
•! agricultural yield improvement 

focus production on seven factories 

Agriculture 

Revenue £m 

Operating Profit £m 

2009 

1,004 

34 

2008  Change 

867 

+16% 

33 

+3% 

AB Agri 

•! another exceptional year 

•! UK animal feeds  -  increased presence in UK blends market 

 -  Carbon Trust accredited greenhouse gas reduction 
    model for dairy farms 

•! Frontier 

 -  excellent grain trading performance 
 -  increased demand for agricultural inputs 

•! AB Vista

 -  enzymes development and sales growth 

•! China  

 -  good profit growth  
 -  new mill in Henan opened 

 
 
 
 
 
  
 
Retail 

Primark 

Revenue £m 

Operating Profit £m 

2009 

2,314 

252 

2008 

Change 

1,933 

+20% 

233 

+8% 

•!

•!

•!

•!

excellent trading throughout year 

7% like-for-like sales growth 

12 new stores including five in Spain, one each in Netherlands, 
Germany and Portugal 

operating profit margin decline 

–!

fixed overhead of new UK distribution centre 

–! gross margin decline in second half – weakness of sterling but 
some mitigation from better buying, lower freight cost and sales 
mix 

Bristol store 

Primark - selling space expansion 

UK 

stores 

sq ft 
‘000 

Republic of 
Ireland 

Spain 

Other 

Total 

sq ft 
‘000 

stores 

sq ft 
‘000 

stores 

sq ft 
‘000 

stores 

sq ft 
‘000 

stores 

Sep 2008 

4,140 

134 

970 

38 

270 

9 

- 

Sep 2009 

4,380 

136 

970 

38 

410 

14 

120 

- 

3 

5,380 

181 

5,880 

191 

+6% 

- 

+52% 

n/a 

+9% 

Retail 

Revenue £m 

Operating Profit £m 

2009 

2,314 

252 

2008 

Change 

1,933 

+20% 

233 

+8% 

Currently planned to open in 2009/10 

•! UK 

 -  four new stores 

•! Spain  

 -  four new stores 

•! Germany

 -  Frankfurt 

•! Portugal

•! Belgium

 -  Porto 

 -  Liege 

 
Grocery 

2009 

2008  Change 

Revenue £m 

3,188 

2,820 

+13% 

Operating Profit £m 

191 

194 

-2% 

Overview 

•! major developments 

–! packaged oil joint venture in US 

–!

integration of meat business in Australia 

–! Jordans and Ryvita merged 

–! Patak’s and Blue Dragon 

•!

•!

very good progress by Allied Bakeries and Twinings Ovaltine 

profit held back 

–!

first half problem at ACH in the US 

–! margin reduction in UK retail sugar 

Grocery 

2009 

2008  Change 

Revenue £m 

3,188 

2,820 

+13% 

Operating Profit £m 

191 

194 

-2% 

Ovaltine 

•!

growth in developing markets:  Thailand, Brazil, Nigeria 

Twinings 

•! UK premium teas slowed but Everyday performed well 

•!

consultation on major manufacturing reorganisation announced 

–! new factory in Poland 

–! doubling capacity in China, focusing on US, Asia Pacific markets 

–! expansion and automation of Andover 

Grocery 

2009 

2008  Change 

Revenue £m 

3,188 

2,820 

+13% 

Operating Profit £m 

191 

194 

-2% 

Allied Bakeries 

•!

•!

•!

strong sales and good profit improvement 

Little Big Loaf launched – full sized slices, just fewer of them! 

first UK bread brand to win accreditation from the Carbon Trust 

Grocery 

2009 

2008  Change 

Revenue £m 

3,188 

2,820 

+13% 

Operating Profit £m 

191 

194 

-2% 

Silver Spoon 

•! margin reduction in UK retail sugar 

•!

•!

increased demand for home baking products 

closure of Newark packaging plant and transfer to Bury 

Jordans Ryvita 

•!

•!

businesses integrated 

Jordans improving after slow start 

•! Ryvita crispbread growth 

Grocery 

2009 

2008  Change 

Revenue £m 

3,188 

2,820 

+13% 

Operating Profit £m 

191 

194 

-2% 

Westmill 

•!

•!

recessionary impact on ethnic foodservice spending 

development of main brands 

World Foods 

•!

benefits from Blue Dragon and Patak’s combination 

•! major relaunch of Patak’s brand 

Patak’s paste relaunch 

!! Demystifying pastes 

–! making them easier to understand 

–! and easier to use  

!! Making pastes better for you (50% less salt and fat) 

!! Explaining the value for money 

Grocery 

2009 

2008  Change 

Revenue £m 

3,188 

2,820 

+13% 

Operating Profit £m 

191 

194 

-2% 

ACH 
•!

first half 

long positions in vegetable oil futures 

–!
–! Mazola, Capullo volumes down 

•!

second half improvement 

–! oil futures fully utilised 
–! Mazola volumes recovering, consumer prices down 
–! competitive market for Capullo 
good year for home baking and spices 

•!

Stratas 
•!
•!
•! ACH facilities to close spring 2010 

progress on integration 
production transferring on phased basis 

Grocery 

2009 

2008  Change 

Revenue £m 

3,188 

2,820 

+13% 

Operating Profit £m 

191 

194 

-2% 

Australia 

•!

profit progress 

–!

recovery of higher input prices 

–! strong milling performance 

•!

consolidation of baking in New South Wales completed 

•! meat rationalisation 

–! closure of Perth factory 

–! expansion of Castlemaine plant under way 

Ingredients 

2009 

2008  Change 

Revenue £m 

Operating Profit £m 

989 

88 

824 

+20% 

78 

+13% 

Overview 

•! capacity expansion, a major feature 

–! enzymes in Finland complete 

–! yeast, yeast extracts in China to complete 2010 

•! benefit of currency translation 

Ingredients 

2009 

2008  Change 

Revenue £m 

Operating Profit £m 

989 

88 

824 

+20% 

78 

+13% 

AB Mauri 

•! good sales growth in all regions 

•! South American yeast, technical ingredients in the Americas strong 

•! effluent treatment investment 

ABF Ingredients 

•! enzyme growth 

•!

lower sales volumes, pressure on margins 

Major capital projects completed 

A number of major projects were completed during the year: 

Sugar 

Sugar 

Sugar 

Sugar 

Retail 

Spanish cane refinery 

Zambia capacity 

China North, Yi’an capacity 

China South, Jinchengjiang new mill 

12 Primark stores including Bristol 

Grocery 

UK sugar packaging 

Ingredients 

Enzyme capacity 

Continuation of long-term capital investment 

Significant investment is expected in 2009/10: 

Expected completion* 

Sugar 

Vivergo biofuels 

end 2010 

Sugar 

Africa development:  Swaziland, Mali 

2011/12 

Retail 

Store expansion across Europe 

continuing 

Grocery 

Castlemaine factory 

end 2010 

Grocery 

Twinings manufacturing 

2011/12 

Ingredients 

China yeast, yeast extracts 

early 2010 

* calendar year 

Financial strength 

!! Landmark in cash generating ability - EBITDA over £1bn 

!! Net debt at £999m 

!! Substantial capability for investment 

Summary 

!! Good results in difficult economic times 

!! Considerable progress in development of group 

!! Strong cash performance and balance sheet 

Review of annual results  
for the 52 weeks ended 

12 September 2009 

3 November 2009 

This presentation pack is directed only at investment professionals 
falling within article 19 of the Financial Services and Markets Act 
2000 (Financial Promotion) Order 2001 and to other persons to 
whom the presentation pack may lawfully be promoted. 

Notes 

*

**

 before amortisation of non-operating intangibles, profits less losses on the sale of PP&E, inventory fair value 
 adjustment and exceptional items 
 before amortisation of non-operating intangibles, profits less losses on the sale of PP&E, inventory fair value 
 adjustment, profits less losses on the sale and closure of businesses and exceptional items 

 All figures stated after amortisation of intangibles, profits or losses on the sale of PP&E, inventory fair value adjustment,  

          profits less losses on the sale and closure of businesses and exceptional items are shown on the face of the 
          consolidated income statement.