Thursday, 26 September 2013

Australian Equities - August reporting season wrap-up



Market forecasts were adjusted leading into the August reporting period. Overall, market earnings delivered broadly in line with revised expectations of -1.0% for the financial year to June 2013.

The reporting season results were in line with our expectations with 70% of companies either meeting or exceeding consensus earnings. Not surprisingly, earnings surprises were more prevalent in the Industrials sectors given the low expectations, whilst Resources disappointed versus expectations with good gains on cost management offset by weaker commodity prices.
  
The one strong feature of this reporting season was the strength of the dividends which have increased across general insurance, rail transport and parts of the resources sector. 79% of companies either met or exceeded dividend payment expectations for this reporting period. An increase in payout ratios was a key influence.


Generally, company guidance remained quite cautious given the tough domestic economic environment. There were some who were hopeful that the Federal election would deliver a majority government and consequently a boost to both consumer and business confidence. Companies that issued increasingly cautious commentary in conjunction with downgraded earnings forecasts saw some negative trading outcomes – with stocks such as Bluescope and Brambles falling 9.5% and 7.2% on their respective result days.

The other key trends emerging out of reporting season included:

  1. Materially lower cost bases as management focus intensified in a low sales growth environment. This was particularly evident in the Resources sector – but remained a feature across virtually all industries. 
  2. The weaker $A cross rate with most currencies was highlighted as beneficial to the outlook for trade exposed companies and those with significant offshore earnings bases. Companies with an Australian domiciled cost base also stand to benefit significantly versus offshore competitors.
  3. Balance Sheet strength / cashflows generally continued to improve, debt has been reduced and or termed out at attractive rates. This provides an interesting platform for corporate activity over the next 12 months.

With this reporting season behind us - and from this point forward - the market will begin to focus on 2014 FY earnings. As seen below, the market earnings forecast for the FY14 has increased marginally post results. This reflects the Resources sector re-basing earnings and the market expecting to see an improvement from this point, driven by the Diversified Metals & Miners



Indices:
The Australian All Ordinaries Index has moved up increasing by +0.5% since closing last Friday to 01:30 pm today.
                                                                                                                                  
The rest of the world as measured by the MSCI index decreased -0.2% in A$ from closing last Friday to end of trade Thursday.

Have a great weekend,

The team at IPS

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