Amkor Technology Reports Financial Results for the Fourth Quarter and Full Year 2023
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Amkor Technology Reports Financial Results for the Fourth Quarter and Full Year 2023

TEMPE, Ariz. — (BUSINESS WIRE) — February 5, 2024 — Amkor Technology, Inc. (Nasdaq: AMKR), a leading provider of semiconductor packaging and test services, today announced financial results for the fourth quarter and full year ended December 31, 2023.

Fourth Quarter 2023 Highlights:

Full Year 2023 Highlights:

“In 2023, amid a cyclical downturn, Amkor outperformed the semiconductor industry by maintaining our strategic focus on Advanced packaging,” said Giel Rutten, Amkor’s president and chief executive officer. “Amkor gained market share, achieved record revenue in Communications, supported AI deployment with our 2.5D technology, and continued to grow ADAS and Electrification solutions in the Automotive market.”

Financial Results

($ in millions, except per share data)

Q4 2023

Q3 2023

Q4 2022

2023

2022

Net sales

$1,752

$1,822

$1,906

$6,503

$7,092

Gross margin

15.9%

15.5%

17.5%

14.5%

18.8%

Operating income

$159

$167

$225

$470

$897

Operating income margin

9.1%

9.1%

11.8%

7.2%

12.7%

Net income attributable to Amkor

$118

$133

$164

$360

$766

Earnings per diluted share

$0.48

$0.54

$0.67

$1.46

$3.11

EBITDA (1)

$326

$333

$382

$1,135

$1,529

Net cash provided by operating activities

 

 

 

$1,270

$1,099

Annual free cash flow (1)

 

 

 

$534

$194

(1)

EBITDA and free cash flow are non-GAAP measures. The reconciliations to the comparable GAAP measures are included below under “Selected Operating Data.”

At December 31, 2023, total cash and short-term investments was $1.59 billion, and total debt was $1.20 billion.

On November 14, 2023, Amkor’s Board of Directors announced a 5% increase in the company’s quarterly cash dividend, from $0.075 per share to $0.07875 per share, on the company’s common stock. The increase was effective with the dividend paid on December 26, 2023. The declaration and payment of future dividends, as well as any record and payment dates, are subject to the approval of the Board of Directors.

Business Outlook

“First quarter 2024 guidance is being driven by a more than seasonal decline in Communications following a record year and weakness in the Automotive & Industrial end market as customers work through inventory,” said Rutten.

The following information presents Amkor’s guidance for the first quarter 2024 (unless otherwise noted):

Conference Call Information

Amkor will conduct a conference call on Monday, February 5, 2024, at 5:00 p.m. Eastern Time. This call may include material information not included in this press release. To access the live audio webcast and the accompanying slide presentation, visit the Investor Relations section of Amkor’s website, located at ir.amkor.com. The live call can also be accessed by dialing 1-877-407-4019 or 1-201-689-8337.

About Amkor Technology, Inc.

Amkor Technology, Inc. is the world's largest US headquartered OSAT (outsourced semiconductor assembly and test) service provider. Since its founding in 1968, Amkor has pioneered the outsourcing of IC packaging and test services and is a strategic manufacturing partner for the world’s leading semiconductor companies, foundries, and electronics OEMs. Amkor provides turnkey manufacturing services for the communication, automotive and industrial, computing, and consumer industries, including but not limited to smartphones, electric vehicles, data centers, artificial intelligence and wearables. Amkor’s operational base includes production facilities, research and development centers and sales and support offices located in key electronics manufacturing regions in Asia, Europe and the United States. For more information visit amkor.com.

AMKOR TECHNOLOGY, INC.

Selected Operating Data

 

 

Q4 2023

 

Q3 2023

 

Q4 2022

 

2023

 

2022

Net Sales Data:

 

 

 

 

 

 

 

 

 

Net sales (in millions):

 

 

 

 

 

 

 

 

 

Advanced Products (1)

$1,430

 

 

$1,452

 

 

$1,488

 

 

$5,033

 

 

$5,368

 

Mainstream Products (2)

322

 

 

370

 

 

418

 

 

1,470

 

 

1,724

 

Total net sales

$1,752

 

 

$1,822

 

 

$1,906

 

 

$6,503

 

 

$7,092

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Packaging services

89

%

 

88

%

 

88

%

 

88

%

 

87

%

Test services

11

%

 

12

%

 

12

%

 

12

%

 

13

%

 

 

 

 

 

 

 

 

 

 

Net sales from top ten customers

71

%

 

72

%

 

67

%

 

69

%

 

65

%

 

 

 

 

 

 

 

 

 

 

End Market Distribution Data:

 

 

 

 

 

 

 

 

 

Communications (smartphones, tablets)

56

%

 

55

%

 

50

%

 

50

%

 

44

%

Automotive, industrial and other (ADAS, electrification, infotainment, safety)

19

%

 

19

%

 

20

%

 

21

%

 

20

%

Computing (data center, infrastructure, PC/laptop, storage)

13

%

 

14

%

 

13

%

 

16

%

 

16

%

Consumer (AR & gaming, connected home, home electronics, wearables)

12

%

 

12

%

 

17

%

 

13

%

 

20

%

Total

100

%

 

100

%

 

100

%

 

100

%

 

100

%

 

 

 

 

 

 

 

 

 

 

Gross Margin Data:

 

 

 

 

 

 

 

 

 

Net sales

100.0

%

 

100.0

%

 

100.0

%

 

100.0

%

 

100.0

%

Cost of sales:

 

 

 

 

 

 

 

 

 

Materials

56.5

%

 

56.8

%

 

55.1

%

 

55.1

%

 

51.4

%

Labor

9.1

%

 

8.8

%

 

9.0

%

 

9.9

%

 

10.0

%

Other manufacturing

18.5

%

 

18.9

%

 

18.4

%

 

20.5

%

 

19.8

%

Gross margin

15.9

%

 

15.5

%

 

17.5

%

 

14.5

%

 

18.8

%

(1)

 

Advanced products include flip chip, memory and wafer-level processing and related test services.

(2)

 

Mainstream products include all other wirebond packaging and related test services.

AMKOR TECHNOLOGY, INC.

Selected Operating Data

 

In this press release, we refer to EBITDA, which is not defined by U.S. GAAP. We define EBITDA as net income before interest expense, income tax expense and depreciation and amortization. We believe EBITDA to be relevant and useful information to our investors because it provides additional information in assessing our financial operating results. Our management uses EBITDA in evaluating our operating performance, and our ability to service debt, and our ability to fund capital expenditures and pay dividends. However, EBITDA has certain limitations in that it does not reflect the impact of certain expenses on our consolidated statements of income, including interest expense, which is a necessary element of our costs because we have borrowed money in order to finance our operations, income tax expense, which is a necessary element of our costs because taxes are imposed by law, and depreciation and amortization, which is a necessary element of our costs because we use capital assets to generate income. EBITDA should be considered in addition to, and not as a substitute for, or superior to, operating income, net income or other measures of financial performance prepared in accordance with U.S. GAAP. Furthermore, our definition of EBITDA may not be comparable to similarly titled measures reported by other companies. Below is our reconciliation of EBITDA to U.S. GAAP net income.

 

Non-GAAP Financial Measures Reconciliation:

 

 

 

 

 

 

 

 

 

(in millions)

Q4 2023

 

Q3 2023

 

Q4 2022

 

2023

 

2022

EBITDA Data:

 

 

 

 

 

 

 

 

 

Net income

$

119

 

$

133

 

$

164

 

$

362

 

$

767

Plus: Interest expense

 

15

 

 

 

13

 

 

 

15

 

 

 

59

 

 

 

59

 

Plus: Income tax expense

 

33

 

 

 

29

 

 

 

46

 

 

 

82

 

 

 

90

 

Plus: Depreciation & amortization

 

159

 

 

 

158

 

 

 

157

 

 

 

632

 

 

 

613

 

EBITDA

$

326

 

 

$

333

 

 

$

382

 

 

$

1,135

 

 

$

1,529

 

AMKOR TECHNOLOGY, INC.

Selected Operating Data

 

In this press release, we refer to free cash flow, which is not defined by U.S. GAAP. We define free cash flow as net cash provided by operating activities less payments for property, plant and equipment, plus proceeds from the sale of, insurance recovery for and grants for property, plant and equipment, if applicable. We believe free cash flow to be relevant and useful information to our investors because it provides them with additional information in assessing our liquidity, capital resources and financial operating results. Our management uses free cash flow in evaluating our liquidity, and our ability to service debt, and our ability to fund capital expenditures and pay dividends. However, free cash flow has certain limitations, including that it does not represent the residual cash flow available for discretionary expenditures since other, non-discretionary expenditures, such as mandatory debt service, are not deducted from the measure. The amount of mandatory versus discretionary expenditures can vary significantly between periods. This measure should be considered in addition to, and not as a substitute for, or superior to, other measures of liquidity or financial performance prepared in accordance with U.S. GAAP, such as net cash provided by operating activities. Furthermore, our definition of free cash flow may not be comparable to similarly titled measures reported by other companies. Below is our reconciliation of free cash flow to U.S. GAAP net cash provided by operating activities.

 

Non-GAAP Financial Measures Reconciliation:

 

 

 

(in millions)

2023

 

2022

Free Cash Flow Data:

 

 

 

Net cash provided by operating activities

$

1,270

 

 

$

1,099

 

Less: Purchases of property, plant and equipment

 

(749

)

 

 

(908

)

Plus: Proceeds from sale of, insurance recovery for and grants for property, plant and equipment

 

13

 

 

 

3

 

Free cash flow

$

534

 

 

$

194

 

AMKOR TECHNOLOGY, INC.

CONSOLIDATED STATEMENTS OF INCOME

(In thousands, except per share data)

(Unaudited)

 

 

For the Three Months

Ended December 31,

 

For the Year Ended

December 31,

 

2023

 

2022

 

2023

 

2022

Net sales

$

1,751,811

 

 

$

1,906,210

 

$

6,503,065

 

 

$

7,091,585

 

Cost of sales

 

1,472,702

 

 

 

1,571,936

 

 

 

5,559,912

 

 

 

5,761,598

 

Gross profit

 

279,109

 

 

 

334,274

 

 

 

943,153

 

 

 

1,329,987

 

Selling, general and administrative

 

78,842

 

 

 

69,598

 

 

 

295,393

 

 

 

283,372

 

Research and development

 

41,603

 

 

 

39,594

 

 

 

177,473

 

 

 

149,429

 

Total operating expenses

 

120,445

 

 

 

109,192

 

 

 

472,866

 

 

 

432,801

 

Operating income

 

158,664

 

 

 

225,082

 

 

 

470,287

 

 

 

897,186

 

Interest expense

 

15,478

 

 

 

14,943

 

 

 

59,000

 

 

 

58,563

 

Other (income) expense, net

 

(8,342

)

 

 

520

 

 

 

(32,554

)

 

 

(18,309

)

Total other expense, net

 

7,136

 

 

 

15,463

 

 

 

26,446

 

 

 

40,254

 

Income before taxes

 

151,528

 

 

 

209,619

 

 

 

443,841

 

 

 

856,932

 

Income tax expense

 

32,516

 

 

 

45,731

 

 

 

81,710

 

 

 

89,890

 

Net income

 

119,012

 

 

 

163,888

 

 

 

362,131

 

 

 

767,042

 

Net income attributable to noncontrolling interests

 

(1,450

)

 

 

413

 

 

 

(2,318

)

 

 

(1,219

)

Net income attributable to Amkor

$

117,562

 

 

$

164,301

 

 

$

359,813

 

 

$

765,823

 

 

 

 

 

 

 

 

 

Net income attributable to Amkor per common share:

 

 

 

 

 

 

 

 

$

0.48

 

 

$

0.67

 

 

$

1.46

 

 

$

3.13

 

Diluted

$

0.48

 

 

$

0.67

 

 

$

1.46

 

 

$

3.11

 

Shares used in computing per common share amounts:

 

 

 

 

 

 

 

Basic

 

245,799

 

 

 

244,957

 

 

 

245,628

 

 

 

244,676

 

Basic

 

247,243

 

 

 

246,693

 

 

 

247,176

 

 

 

246,205

 

AMKOR TECHNOLOGY, INC.

CONSOLIDATED BALANCE SHEETS

(In thousands)

(Unaudited)

 

December 31,

 

2023

 

2022

ASSETS

 

 

 

Current assets:

 

 

 

Cash and cash equivalents

$

1,119,818

 

 

$

959,072

 

Short-term investments

 

474,869

 

 

 

281,964

 

Accounts receivable, net of allowances

 

1,149,493

 

 

 

1,365,504

 

Inventories

 

393,128

 

 

 

629,576

 

Other current assets

 

58,502

 

 

 

65,123

 

Total current assets

 

3,195,810

 

 

 

3,301,239

 

Property, plant and equipment, net

 

3,299,445

 

 

 

3,135,614

 

Operating lease right of use assets

 

117,006

 

 

 

171,163

 

Goodwill

 

20,003

 

 

 

21,517

 

Restricted cash

 

799

 

 

 

3,334

 

Other assets

 

138,062

 

 

 

188,890

 

Total assets

$

6,771,125

 

 

$

6,821,757

 

 

 

 

 

LIABILITIES AND EQUITY

 

 

 

Current liabilities:

 

 

 

Short-term borrowings and current portion of long-term debt

$

131,624

 

 

$

143,813

 

Trade accounts payable

 

754,453

 

 

 

899,164

 

Capital expenditures payable

 

106,368

 

 

 

146,602

 

Short-term operating lease liability

 

33,616

 

 

 

70,991

 

Accrued expenses

 

358,414

 

 

 

401,841

 

Total current liabilities

 

1,384,475

 

 

 

1,662,411

 

Long-term debt

 

1,071,832

 

 

 

1,088,521

 

Pension and severance obligations

 

87,133

 

 

 

93,540

 

Long-term operating lease liabilities

 

56,837

 

 

 

75,745

 

Other non-current liabilities

 

175,813

 

 

 

201,839

 

Total liabilities

 

2,776,090

 

 

 

3,122,056

 

 

 

 

 

Amkor stockholders’ equity:

 

 

 

Preferred stock

 

 

 

 

 

Common stock

 

292

 

 

 

291

 

Additional paid-in capital

 

2,008,170

 

 

 

1,996,344

 

Retained earnings

 

2,159,831

 

 

 

1,874,644

 

Accumulated other comprehensive income

 

16,350

 

 

 

16,699

 

Treasury stock

 

(222,335

)

 

 

(219,226

)

Total Amkor stockholders’ equity

 

3,962,308

 

 

 

3,668,752

 

Noncontrolling interests in subsidiaries

 

32,727

 

 

 

30,949

 

Total equity

 

3,995,035

 

 

 

3,699,701

 

Total liabilities and equity

$

6,771,125

 

 

$

6,821,757

 

AMKOR TECHNOLOGY, INC.

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

(In thousands)

(Unaudited)

 

 

For the Year Ended

December 31,

 

2023

 

2022

Cash flows from operating activities:

 

 

 

Net income

$

362,131

 

 

$

767,042

 

Depreciation and amortization

 

631,508

 

 

 

612,702

 

Other operating activities and non-cash items

 

39,654

 

 

 

422

 

Changes in assets and liabilities

 

236,727

 

 

 

(281,410

)

Net cash provided by operating activities

 

1,270,020

 

 

 

1,098,756

 

 

 

 

 

Cash flows from investing activities:

 

 

 

Payments for property, plant and equipment

 

(749,467

)

 

 

(908,294

)

Proceeds from sale of property, plant and equipment

 

8,444

 

 

 

3,148

 

Payments for short-term investments

 

(657,583

)

 

 

(438,803

)

Proceeds from sale of short-term investments

 

94,242

 

 

 

33,972

 

Proceeds from maturities of short-term investments

 

379,344

 

 

 

370,924

 

Other investing activities

 

(26,890

)

 

 

(68,116

)

Net cash used in investing activities

 

(951,910

)

 

 

(1,007,169

)

 

 

 

 

Cash flows from financing activities:

 

 

 

Proceeds from revolving credit facilities

 

370,000

 

 

 

80,000

 

Payments of revolving credit facilities

 

(370,000

)

 

 

(80,000

)

Proceeds from short-term debt

 

20,712

 

 

 

29,711

 

Payments of short-term debt

 

(19,448

)

 

 

(27,187

)

Proceeds from issuance of long-term debt

 

168,335

 

 

 

366,386

 

Payments of long-term debt

 

(175,427

)

 

 

(214,290

)

Payments of finance lease obligations

 

(66,398

)

 

 

(40,673

)

Payments of dividends

 

(74,686

)

 

 

(55,116

)

Other financing activities

 

(2,295

)

 

 

(3,234

)

Net cash (used in) provided by financing activities

 

(149,207

)

 

 

55,597

 

 

 

 

 

Effect of exchange rate fluctuations on cash, cash equivalents and restricted cash

 

(10,692

)

 

 

(16,299

)

 

 

 

 

Net increase in cash, cash equivalents and restricted cash

 

158,211

 

 

 

130,885

 

Cash, cash equivalents and restricted cash, beginning of period

 

962,406

 

 

 

831,521

 

Cash, cash equivalents and restricted cash, end of period

$

1,120,617

 

 

$

962,406

 

Forward-Looking Statement Disclaimer

This press release contains forward-looking statements within the meaning of the federal securities laws. You are cautioned not to place undue reliance on forward-looking statements, which are often characterized by terminology such as “may,” “will,” “should,” “expects,” “plans,” “anticipates,” “believes,” “estimates,” “predicts,” “potential,” “continue” or “intend,” by the negative of these terms or other comparable terminology or by discussions of strategy, plans or intentions. All forward-looking statements in this press release are made based on our current expectations, forecasts, estimates and assumptions. Because such statements include risks and uncertainties, actual results may differ materially from those anticipated in such forward-looking statements as a result of various factors, including, but not limited to, the following:

Other important risk factors that could affect the outcome of the events set forth in these statements and that could affect our operating results and financial condition are discussed in the company’s Annual Report on Form 10-K for the year ended December 31, 2022 (the “Form 10-K”) and from time to time in our other reports filed with or furnished to the Securities and Exchange Commission (“SEC”). You should carefully consider the trends, risks and uncertainties described in this press release, the Form 10-K and other reports filed with or furnished to the SEC before making any investment decision with respect to our securities. If any of these trends, risks or uncertainties continues or occurs, our business, financial condition or operating results could be materially and adversely affected, the trading prices of our securities could decline, and you could lose part or all of your investment. All forward-looking statements attributable to us or persons acting on our behalf are expressly qualified in their entirety by this cautionary statement. We assume no obligation to review or update any forward-looking statements to reflect events or circumstances occurring after the date of this press release except as may be required by applicable law.



Contact:

Jennifer Jue
Vice President, Investor Relations and Finance
480-786-7594
jennifer.jue@amkor.com