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PT Avia Avian Tbk
  Investor Presentation
     FY 2023 Results
Page 4
Disclaimer

All investments are highly speculative in nature and involve substantial risk of loss. We encourage our investors to invest
very carefully. We also encourage investors to get personal advice from your professional investment advisor and to make
independent investigations before acting on information that we publish. Much of our information is derived directly from
information published by companies or submitted to governmental agencies on which we believe are reliable but are
without our independent verification. Therefore, we cannot assure you that the information is accurate or complete. We
do not in any way whatsoever warrant or guarantee the success of any action you take in reliance on our statements or
recommendations.
Past performance is not necessarily indicative of future results. All investments carry significant risk and all investment
decisions of an individual remain the specific responsibility of that individual. There is no guarantee that systems, indicators,
or signals will result in profits or that they will not result in a full loss or losses. All investors are advised to fully understand all
risks associated with any kind of investing they choose to do.
Various statements contained in this presentation, including those that express a belief, expectation or intention, as well as
those that are not statements of historical fact, are forward-looking statements. These forward-looking statements may
include projections and estimates concerning the timing and success of strategies, plans or intentions. We have based
these forward-looking statements on our current expectations and assumptions about future events. These assumptions
include, among others, our projections and expectations regarding: market trends litigation, our ability to create an
opportunity with attractive current yields and upside. While we consider these expectations and assumptions to be
somewhat reasonable, they are inherently subject to significant business, economic, competitive, regulatory and other
risks, contingencies and uncertainties, most of which are difficult to predict and many of which are beyond our control
and could cause actual results to differ materially from any future results, performance or achievements expressed or
implied by these forward-looking statements. Investors should not place undue reliance on these forward-looking
statements. We undertake no obligation to update any forward-looking statements to conform to actual results or
changes in our expectations, unless required by applicable law.



                                                                                                                                        2
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Avian Brands team




  Ruslan Tanoko        Robert Tanoko         Kurnia Hadi      Andreas Hadikrisno
  Vice President       Operations &        Finance Director    Head of Investor
     Director       Development Director                          Relations


   ruslan.tanoko       robert.tanoko          kurnia.hadi      investor.relations
 @avianbrands.com    @avianbrands.com      @avianbrands.com   @avianbrands.com


                                                                                    3
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Avian Brands FY 2023 snapshot


            SALES                                  GROSS PROFIT                                   EBITDA           NET PROFIT
        IDR 7.02 T                                    IDR 3,183 B                               IDR 1,928 B        IDR 1,643 B
          ( US$ 461 m )                                  ( US$ 209 m )                            ( US$ 127 m )     ( US$ 108 m )
                                                             45.4%                                    27.5%             23.4%




      EMPLOYEES                                     DISTRIBUTION                                COVERAGE          CUSTOMERS
                                                      CENTERS
                                                                                                38 Provinces        56,000+
           8,000+                                             158                                 99 Cities       Retail outlets



Convenience translation from IDR based on the average IDR/USD exchange rate in 2023 of 15,225
                                                                                                                                    4
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FY 2023 financial performance highlights

         In IDR billion         2023    2022    Change   ▪ Consolidated sales grew by 4.8% in 2023
      (except per share data)                              compared to the previous year.
Consolidated sales              7,017   6,694     4.8%   ▪ The architectural solutions and trading goods
                                                           segments have exhibited notable progress,
 Architectural solutions        5,618   5,384     4.3%
                                                           with sales demonstrating a 4.3% and 6.8%
 Trading goods                  1,399   1,310     6.8%     year-on-year growth, respectively.
Gross profit                    3,183   2,717    17.1%   ▪ In addition, both segments also delivered
                                                           significant double-digit growth in gross profits,
 Architectural solutions        2,932   2,491    17.7%     resulting in the highest consolidated gross
 Trading goods                    251     227    10.8%     margin in the last five years, reaching a level
                                                           of 45.4%.
Gross margin                    45.4%   40.6%     4.8%
                                                         ▪ EBITDA has shown a substantial improvement
 Architectural solutions        52.2%   46.3%     5.9%     of 15.8% compared to last year, with a
 Trading goods                  18.0%   17.3%     0.7%     recorded margin of 27.5%.
                                                         ▪ Moreover, the net profit has remarkably
EBITDA                          1,928   1,664    15.8%
                                                           improved by 17.3%, with the margin recorded
EBITDA margin                   27.5%   24.9%     2.6%     at a strong 23.4%, which is the highest level
                                                           recorded in the last five years.
Net profit                      1,643   1,400    17.3%
Net profit margin               23.4%   20.9%     2.5%

EPS                              26.5    22.6    17.3%


                                                                                                           5
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Business update in FY 2023

▪ The year 2023 has witnessed a comparatively                                                              Indonesia inflation rate & CPI(1)
  less severe inflation rate than in 2022.
▪ Concerns regarding purchasing power
  continue to persist amidst the ongoing rise in                                                                                            5.5%
  the CPI and the potential threat posed by
                                                                                  5.6%                                                                              150.0




  primary goods inflation. For instance, the                                                                                                                        145.0




  average wholesale price for rice has gone up                                    4.6%




  by 17.0%(2) year-on-year.
                                                                                                                                                                    140.0




▪ The increase in the minimum wage over the
                                                                                                                                                                    135.0




                                                                                  3.6%




  past three years has failed to keep pace with                                                                                                                 2.7%
                                                                                                                                                                    130.0




  the rising price of building materials, falling                                 2.6%                                                                              125.0




  behind by around 10%.                                                                                                 1.8%
                                                                                                      1.6%                                                      115.6
                                                                                                                                                                    120.0




▪ This trend of weakness has been observed                                        1.6%


                                                                                                                                            113.7
  across various industries, where multiple
                                                                                                                                                                    115.0




  companies have recorded weak sales                                                                                    108.3
                                                                                                      105.7
                                                                                                                                                                    110.0




  performance in 2023.
                                                                                  0.6%




                                                                                                                                                                    105.0




▪ Avian Brands has been strategically
  positioned to strengthen its market share by                                             Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4
                                                                                  -0. 4%                                                                            100.0




  leveraging its wide range of products and
  vast distribution network.
                                                                                               20                 21                  22                  23
                                                                                               Inflation
                                                                                               Consumer Price Index - Furnishings & routine household maintenance


(1) Bank Indonesia
(2) The Central Bureau of Statistics – Indonesia’s average wholesale rice price
                                                                                                                                                                       6
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New products launched in FY 2023
Key product segments                                                         Price range
                       Premium                5                   4                   3                      2                  1       Economic
                                                        Brilliant Avitex   Avitex Brilliant Avitex       Avitex Aries   Aries
                                                        Exterior Exterior Anti Viruz Interior Gold Avitex Wizz Gold     Bling   Aries

       Wall

                                                       Avian              Avian                      Avian Cling
                                   Platinum             3in1   Avian      Cling        Yoko        Zinc Chromate

  Wood & metal

                                     No Drop      No Drop                   No Drop No Drop
                                    Anti Panas    Plus 3in1 No Drop          Basic  Bitumen

  Waterproofing

                               Avian    Avian Lem                              Avian Non
                             Lem Epoxy Epoxy Hemat                                Sag

Wood care & glue

                                              GML500           GM510   GM270      GM480 GM220          GM380

  Instant cement

                                 Admiral Wood            Admiral        Admiral        VIP Paint        Admiral Thinner Avia
                                  Filler Epoxy No Lumut Anti Fouling Marine Coating    Remover           Serbaguna Thinner

      Others


▪ 14 products were launched in 2023 across various categories (as indicated in blue labels).


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Distribution center expansion

                                                                                                              Benefits from the
                                                                                                              express delivery
                                                                                                              program:
                                                                                                              ▪ Provide
                                                                                                                unmatched
                                                                                                                service quality to
                                                                                                                customers.
                                                                                                              ▪ Help retail outlets
                                                                                                                boost profitability
                                                                                                                and lower their
                                                                                                                working capital.
                                                                                                              ▪ Incentivize retail
                                                                                                                outlets to offer
                                                                                                                more variants of
                                                                                                                our products.


                                  ▪ In 2023, we opened 9 wholly-owned DCs, 10 wholly-owned mini DCs, and 3 third-party DCs.
Wholly-owned DC                   ▪ We own and operate 587 delivery trucks and 43 three-wheeler motorcycles (express delivery),
logistics & delivery                allowing us to make ~10,000 daily deliveries.
        fleet
                                  ▪ 94%(1) 1-day and 33%(2) express delivery service fulfilment.


(1) For retail outlets located within a 50 km radius of a wholly-owned DC
(2) For retail outlets located within a 40 km radius of a wholly-owned DC
                                                                                                                                      8
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Consolidated business – sales & customers

  Q4 sales by value          FY sales by value          Q4 number of customers   FY number of customers
        (IDR billion)              (IDR billion)




     as % of total sales
    25.9              26.4
                                                                                    56,132    56,878
                                               7,017
                             6,694                         49,398    50,043
                   1,853
  1,736




   22                   23    22                   23       22         23            22         23


                                                                                                       9
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FY 2023 sales split by regions

                                                                           11.3%                       12.4%

                                                                            8.5%                        7.1%
                                                                                                                                  8.6%

                                                                        Kalimantan                     Sulawesi                   5.4%


        16.9%

        22.0%                    Sumatra




                                            50.8%                         Java                                    The rest of Indonesia

                                            57.1%



      AVIA                ▪ We focus our attention on areas where our sales contribution still lags behind the Indonesian GDP,
                            namely Jakarta and the northern Sumatra region.
     GDP(1)               ▪ In Kalimantan, Sulawesi, and the rest of Indonesia, our sales have surpassed GDP contribution.

(1) Indonesia’s GDP split by region (The Central Bureau of Statistics – Indonesia’s economic growth)
                                                                                                                                          10
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Consolidated business - sales

                      FY 2023 sales by segments                                                    FY sales by customers               FY sales by distribution
                                                                                                                                              networks



          Trading goods                                                                                                                   0.5%          0.6%
               20%                                                                                      6.8%                7.5%          12.3%         11.2%




                                                                                                        93.2%              92.5%          87.2%         88.2%




                                                                                                          22                 23            22            23
                                              Architectural solutions(1)                                  Modern retail outlets
                                                                                                                                             Others
                                                             80%                                                                             Third-party DCs
                                                                                                          Traditional retail outlets         Wholly-owned DCs


(1) For investors who require details on the sales breakdown by segments, please contact our Head of Investor Relations
                                                                                                                                                                11
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Consolidated business – gross profit

   Q4 gross profit                FY gross profit               ▪ In Q4 2023, the consolidated gross profit experienced
          (IDR billion)                  (IDR billion)            a notable growth of 12.0% compared to the
                                                                  corresponding quarter of last year. Similarly, the
                                                                  consolidated gross margin for the period was
                                                                  recorded at 44.5%, indicating a 2.1% increase
          margin in %                    margin in %
                                                                  compared to the previous year.
   42.4                   44.5    40.6                   45.4
                                                                ▪ For the full year 2023, gross profit demonstrated a
                                                     3,183        remarkable improvement, with a year-on-year
                          825                                     growth of 17.1%. Additionally, the consolidated gross
                                 2,717                            margin for the year reached 45.4%, marking a
   737
                                                                  significant improvement of 4.8% over the same
                                                                  period last year.
                                                                ▪ Please note that in 2023, there was an accounting
                                                                  reclassification of below-the-line expenses which
                                                                  contributed to the increase in gross margin by 1.4%.
                                                                ▪ The improvement in gross profit was primarily
                                                                  supported by the decline in raw material prices.



   22                     23      22                     23


                                                                                                                         12
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Consolidated business – EBITDA & net profit

     Q4 EBITDA                       FY EBITDA                  Q4 net profit                   FY net profit
          (IDR billion)                  (IDR billion)                 (IDR billion)                  (IDR billion)




          margin in %                    margin in %                   margin in %                    margin in %
   24.2                   27.2    24.9                   27.5   20.4                   24.1    20.9                   23.4


                          503
                                                     1,928                             447                        1,643
   420                           1,664                                                        1,400
                                                                353




   22                     23      22                     23     22                     23      22                     23


                                                                                                                             13
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Architectural solutions - sales

     Q4 sales by value            FY sales by value          Q4 sales by volume(1)        FY sales by volume(1)
             (IDR billion)              (IDR billion)                (metric ton)                 (metric ton)




         as % of total sales                                      as % of total sales
        25.7              25.6                                  24.0               26.8
                                                    5,618                                                  163,790
                                  5,384                                                   161,142
                          1,438                                                43,873
      1,385
                                                               38,718




        22                   23    22                   23      22                  23       22                  23


(1) Excluding instant cement
                                                                                                                      14
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Architectural solutions - customers

Q4 number of customers       FY number of customers       ▪ Avian Brands is highly committed to building and
                                                            maintaining strong, long-lasting customer
                                                            relationships.
                                                          ▪ We have developed the Avian Brands Priority
                                                            Customers (ABPC) program, which is designed to
   as % of total customers      as % of total customers
                                                            foster trust and loyalty among our major retail
    90.1              91.3       89.7              90.9
                                                            partners.

                                50,354         51,709     ▪ This program has proven to be highly effective in
                  45,667                                    driving sales and improving overall customer
   44,525
                                                            satisfaction.




    22               23          22               23
                                                                    Avian Brands’ priority customer plaques



                                                                                                                15
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Trading goods – sales & customers

  Q4 sales by value            FY sales by value          Q4 number of customers       FY number of customers
         (IDR billion)               (IDR billion)




    as % of total sales                                      as % of total customers      as % of total customers
   26.8              29.7                                     75.0              75.8       85.0              84.3

                                                 1,399
                               1,310                                                      47,700         47,930
                         415                                                37,953
                                                             37,027
   351




   22                    23     22                   23       22               23          22               23


                                                                                                                    16
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Gross profit by segment

                    Architectural Solutions                                                  Trading Goods

   Q4 gross profit                    FY gross profit               Q4 gross profit                      FY gross profit
          (IDR billion)                      (IDR billion)                 (IDR billion)                        (IDR billion)




          margin in %                        margin in %                   margin in %                          margin in %
   47.7                   52.1        46.3                   52.2   15.2                   18.4          17.3                   18.0

                          749                            2,932
   683                                                                                     76                                   251
                                     2,491                                                               227

                                                                    53




   22                     23          22                     23     22                     23            22                     23


                                                                                                                                       17
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Well-managed cost structure
Cost Breakdown (as % of sales)
                                                                             2022                         2023                    ▪ The increase in sales and
                                                                                                                                    marketing expenses represents the
G & A(1)                                                                            3.2%                        3.2%                company’s more aggressive
                                                                                                                                    marketing strategies as we
Sales and marketing(1)                                                            15.3%                     17.7%(2)                continue to bolster our brand's
COGS(1)                                                                           59.4%                        54.6%                perception on a nationwide level.

Total                                                                             77.9%                       75.5%
COGS Breakdown (as % of sales)

                                                                             2022                         2023                    ▪ The decline in raw material as % of
                                                                                                                                    sales is attributable to the
Raw material                                                                      32.0%                        27.8%                decrease in raw material prices,
                                                                                                                                    which has positively impacted the
Direct labour                                                                       1.1%                        1.1%                company's profitability.
Factory overhead                                                                    2.5%                        2.4%              ▪ The company has continued to
                                                                                                                                    prioritize its promotional activities,
WIP and FG                                                                        15.7%                        15.8%                especially to support the
                                                                                                                                    successful introduction of new
Below-the-line (BTL) expenses                                                       8.1%                   7.6%(2)(3)               product innovations.
Total                                                                             59.4%                       54.6%

(1) Includes depreciation and amortization
(2) The accounting reclassification led to a reduction of 1.4% in BTL expenses while adding to the sales and marketing expenses
                                                                                                                                                                         18
(3) The BTL expenses for new products increased to ~1%
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Robust cash-flow generation & AR management

  Trade working capital                               Capital expenditure                                       Free cash flow                                On-time collection
               (IDR billion)                                      (IDR billion)                                       (IDR billion)




           as % of total sales                                as % of total sales                                as % of total sales                         Covid + inflation
          29.1              30.1                             2.9               3.1                              16.4              16.7                        pressure + fuel          Inflation
                                                                                                                                                            subsidy reduction          pressure




       1,947                  2,112                                               216                                                                           90.4%                 90.4%(2)
                                                                                                                                   1,171
                                                            191                                               1,099
         953                   997                           14
                                                                                  88
         494                   523

       1,074                  1,243                         177
                                                                                  128

        -574                  -651

          22                   23                           22                    23                            22                    23                           22                    23
     AR                  RM inventory                           Expansion capex
     FG inventory        AP                                     Routine capex(1)


(1) The routine capex consists of upgrades to the manufacturing facilities and infrastructure for IT, trucks and vehicles in the distribution centers, and tinting machines for retail outlets
(2) Represents YTD Q3 data
                                                                                                                                                                                                   19
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Avian Brands’ commitment to ESG

         Product stewardship                                  Environmental
         ▪ 81.5% of the product portfolio are water-based.    ▪ 1,815 GJ of total renewable energy from 1,228
         ▪ 29 products have obtained Green Label                unit solar panels.
           Singapore certification.                           ▪ 10.2% reduction of energy intensity from 2022 to
         ▪ 50.7% of raw materials used in production are        2023.
           renewable-based materials.                         ▪ 11.5% reduction in hazardous waste disposal
                                                                from 2022 to 2023.
                                                              ▪ 15.5% reduction of greenhouse gas (GHG)
                                                                emission scope 1 & 2 from 2021 to 2023.


         Social                                               Governance
         ▪ Received Zero Accident Award.                      ▪ Good corporate governance (GCG) policy.
         ▪ Corporate social responsibility (CSR) investment   ▪ Effective actions on the whistleblowing system.
           through our three main pillars, including          ▪ Signatory of the 2023 Anti-Corruption Call-to-
           education, environment, and disaster                 Action.
           management action.
                                                              ▪ 20% women at the Board of Directors level.
         ▪ Social, labor, and human rights policies.
         ▪ 128,278 total hours of employee training.



                                                                                                                  20
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Guidance for 2024

FY 2024 sales guidance:
▪ Value growth 6 - 10%
▪ Volume growth 4 - 8%

Planned actions in 2024:
▪ Launch new products in various segments to expand
  the consumer base, thereby creating significant growth
  opportunities.
▪ Accelerate the deployment of tinting machines at
  retail outlets to support the product innovation
  strategy.
▪ Expand the distribution centres to strengthen product
  penetration and market presence.
▪ Continue to roll out express delivery (~2 hours) to
  provide unmatched service quality for customers.
▪ Numerous Internal process and ESG (environmental,
  social, and governance) improvements.




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