Rambus Reports Fourth Quarter and Fiscal Year 2023 Financial Results
[ Back ]   [ More News ]   [ Home ]
Rambus Reports Fourth Quarter and Fiscal Year 2023 Financial Results

SAN JOSE, Calif. — (BUSINESS WIRE) — February 5, 2024 — Rambus Inc. (NASDAQ: RMBS), a provider of industry-leading chips and IP making data faster and safer, today reported financial results for the fourth quarter ended December 31, 2023. GAAP revenue for the fourth quarter was $122.2 million; licensing billings were $66.2 million, product revenue was $53.7 million, and contract and other revenue was $16.1 million. The Company also generated $54.8 million in cash provided by operating activities in the fourth quarter.

“Through continued product leadership and outstanding execution on our strategy, we delivered a strong fourth quarter and full-year results that outpaced the overall semiconductor market,” said Luc Seraphin, chief executive officer of Rambus. “With our focus on high-performance solutions for the data center and AI, we are well positioned to drive the long-term profitable growth of the company and consistently return value to our stockholders.”

Quarterly Financial Review - GAAP

 

Three Months Ended
December 31,

(In millions, except for percentages and per share amounts)

 

 

2023

 

 

 

2022

 

Revenue

 

 

 

 

Product revenue

 

$

53.7

 

 

$

67.2

 

Royalties

 

 

52.4

 

 

 

31.4

 

Contract and other revenue

 

 

16.1

 

 

 

23.8

 

Total revenue

 

 

122.2

 

 

 

122.4

 

Cost of product revenue

 

 

19.9

 

 

 

28.2

 

Cost of contract and other revenue

 

 

1.1

 

 

 

1.6

 

Amortization of acquired intangible assets (included in total cost of revenue)

 

 

3.1

 

 

 

3.6

 

Total operating expenses (1)

 

 

63.0

 

 

 

72.8

 

Operating income

 

$

35.1

 

 

$

16.2

 

Operating margin

 

 

29

%

 

 

13

%

Net income

 

$

58.5

 

 

$

15.9

 

Diluted net income per share

 

$

0.53

 

 

$

0.14

 

 

 

 

 

 

Net cash provided by operating activities

 

$

54.8

 

 

$

51.3

 

____________________________

(1)

Includes amortization of acquired intangible assets of approximately $0.2 million and $0.4 million for the three months ended December 31, 2023 and 2022, respectively.

 

Quarterly Financial Review - Supplemental Information(1)

 

Three Months Ended
December 31,

(In millions)

 

2023

 

2022

Licensing billings (operational metric) (2)

 

$

66.2

 

$

64.3

 

Product revenue (GAAP)

 

$

53.7

 

$

67.2

 

Contract and other revenue (GAAP)

 

$

16.1

 

$

23.8

 

Non-GAAP cost of product revenue

 

$

19.8

 

$

28.1

 

Cost of contract and other revenue (GAAP)

 

$

1.1

 

$

1.6

 

Non-GAAP total operating expenses

 

$

51.0

 

$

55.8

 

Non-GAAP interest and other income (expense), net

 

$

3.6

 

$

(0.7

)

Diluted share count (GAAP)

 

 

110

 

 

111

 

____________________________

(1)

See “Supplemental Reconciliation of GAAP to Non-GAAP Results” table included below.

(2)

Licensing billings is an operational metric that reflects amounts invoiced to our licensing customers during the period, as adjusted for certain differences relating to advanced payments for variable licensing agreements.

 

GAAP revenue for the quarter was $122.2 million. The Company also had licensing billings of $66.2 million, product revenue of $53.7 million, and contract and other revenue of $16.1 million. The Company had total GAAP cost of revenue of $24.1 million and operating expenses of $63.0 million. The Company also had total non-GAAP operating expenses of $71.9 million (including non-GAAP cost of revenue). The Company had GAAP diluted net income per share of $0.53. The Company’s basic share count was 108 million shares and its diluted share count was 110 million shares.

Cash, cash equivalents, and marketable securities as of December 31, 2023 were $425.8 million, an increase of $50.3 million as compared to September 30, 2023, mainly due to cash provided by operating activities of approximately $54.8 million. Cash provided by operating activities for the year ended December 31, 2023 was $195.8 million.

2024 First Quarter Outlook

The Company will discuss its full revenue guidance for the first quarter of 2024 during its upcoming conference call. The following table sets forth first quarter outlook for other measures.

(In millions)

 

GAAP

 

Non-GAAP (1)

Licensing billings (operational metric) (2)

 

$59 - $65

 

$59 - $65

Product revenue

 

$47 - $53

 

$47 - $53

Contract and other revenue

 

$17 - $23

 

$17 - $23

Total operating costs and expenses

 

$89 - $85

 

$75 - $71

Interest and other income (expense), net

 

$3

 

$3

Diluted share count

 

110

 

110

____________________________

(1)

See “Reconciliation of GAAP Forward-Looking Estimates to Non-GAAP Forward-Looking Estimates” table included below.

(2)

Licensing billings is an operational metric that reflects amounts invoiced to our licensing customers during the period, as adjusted for certain differences relating to advanced payments for variable licensing agreements.

 

For the first quarter of 2024, the Company expects licensing billings to be between $59 million and $65 million. The Company also expects royalty revenue to be between $43 million and $49 million, product revenue to be between $47 million and $53 million and contract and other revenue to be between $17 million and $23 million. Revenue is not without risk and achieving revenue in this range will require that the Company sign customer agreements for various product sales and solutions licensing, among other matters.

The Company also expects operating costs and expenses to be between $89 million and $85 million. Additionally, the Company expects non-GAAP operating costs and expenses to be between $75 million and $71 million. These expectations also assume non-GAAP interest and other income (expense), net, of ($3 million), tax rate of 22% and diluted share count of 110 million, and exclude stock-based compensation expense ($11 million), amortization expense ($3 million), and interest income related to the significant financing component from fixed-fee patent and technology licensing arrangements ($0 million).

Conference Call

Rambus management will discuss the results of the quarter during a conference call scheduled for 2:00 p.m. PT today. The call will be webcast and can be accessed via Rambus’ website at investor.rambus.com. A replay will be available following the call on the Rambus Investor Relations website or for the next week at the following numbers: (866) 813-9403 (domestic) or (+1) 929-458-6194 (international) with ID# 272129.

Non-GAAP Financial Information

In the commentary set forth above and in the financial statements included in this earnings release, the Company presents the following non-GAAP financial measures: cost of product revenue, operating expenses and interest and other income (expense), net. In computing each of these non-GAAP financial measures, the following items were considered as discussed below: stock-based compensation expense, acquisition/divestiture-related costs and retention bonus expense, amortization of acquired intangible assets, restructuring and other charges (benefits), (gain) loss on divestiture, expense on abandoned operating leases, change in fair value of earn-out liability, gain on sale of non-marketable equity security, non-cash interest expense on convertible notes, and certain other one-time adjustments. The non-GAAP financial measures disclosed by the Company should not be considered a substitute for, or superior to, financial measures calculated in accordance with GAAP, and the financial results calculated in accordance with GAAP and reconciliations from these results should be carefully evaluated. Management believes the non-GAAP financial measures are appropriate for both its own assessment of, and to show investors, how the Company’s performance compares to other periods. The non-GAAP financial measures used by the Company may be calculated differently from, and therefore may not be comparable to, similarly titled measures used by other companies. A reconciliation from GAAP to non-GAAP results is included in the financial statements contained in this release.

The Company’s non-GAAP financial measures reflect adjustments based on the following items:

Stock-based compensation expense. These expenses primarily relate to employee stock options, employee stock purchase plans, and employee non-vested equity stock and non-vested stock units. The Company excludes stock-based compensation expense from its non-GAAP measures primarily because such expenses are non-cash expenses that the Company does not believe are reflective of ongoing operating results. Additionally, given the fact that other companies may grant different amounts and types of equity awards and may use different option valuation assumptions, excluding stock-based compensation expense permits more accurate comparisons of the Company’s results with peer companies.

Acquisition/divestiture-related costs and retention bonus expense. These expenses include all direct costs of certain acquisitions, divestitures and the current periods’ portion of any retention bonus expense associated with the acquisitions. The Company excludes these expenses in order to provide better comparability between periods as they are related to acquisitions and divestitures and have no direct correlation to the Company’s operations.

Amortization of acquired intangible assets. The Company incurs expenses for the amortization of intangible assets acquired in acquisitions. The Company excludes these items because these expenses are not reflective of ongoing operating results in the period incurred. These amounts arise from the Company’s prior acquisitions and have no direct correlation to the operation of the Company’s core business.

Restructuring and other charges (benefits). These charges (benefits) may consist of severance, contractual retention payments, exit costs and other charges and are excluded because such charges are not directly related to ongoing business results and do not reflect expected future operating expenses.

(Gain) loss on divestiture. Reflects the (gain) loss on the sale of the Company's PHY IP business. The Company excludes these charges (benefits) because such charges (benefits) are not directly related to ongoing business results and do not reflect expected future operating expenses (benefits).

Expense on abandoned operating leases. Reflects the expense on building leases that were abandoned. The Company excludes these charges because such charges are not directly related to ongoing business results and do not reflect expected future operating expenses.

Change in fair value of earn-out liability. This change is due to adjustments to acquisition purchase consideration. The Company excludes these adjustments because such adjustments are not directly related to ongoing business results and do not reflect expected future operating expenses.

Gain on sale of non-marketable equity security. The Company has excluded gain on sale of non-marketable equity security as this is not a reflection of the Company’s ongoing operations.

Non-cash interest expense on convertible notes. The Company incurred non-cash interest expense related to its convertible notes through the first quarter of 2023, at which point the remaining convertible notes matured. The Company excludes non-cash interest expense related to its convertible notes to provide more accurate comparisons of the Company’s results with other peer companies and to more accurately reflect the Company’s ongoing operations.

Income tax adjustments. For purposes of internal forecasting, planning and analyzing future periods that assume net income from operations, the Company estimates a fixed, long-term projected tax rate of approximately 24 percent for both 2023 and 2022, which consists of estimated U.S. federal and state tax rates, and excludes tax rates associated with certain items such as withholding tax, tax credits, deferred tax asset valuation allowance and the release of any deferred tax asset valuation allowance. Accordingly, the Company has applied these tax rates to its non-GAAP financial results for all periods in the relevant years to assist the Company’s planning.

On occasion in the future, there may be other items, such as significant gains or losses from contingencies, that the Company may exclude in deriving its non-GAAP financial measures if it believes that doing so is consistent with the goal of providing useful information to investors and management.

About Rambus Inc.

Rambus is a provider of industry-leading chips and silicon IP making data faster and safer. With over 30 years of advanced semiconductor experience, we are a pioneer in high-performance memory solutions that solve the bottleneck between memory and processing for data-intensive systems. Whether in the cloud, at the edge or in your hand, real-time and immersive applications depend on data throughput and integrity. Rambus products and innovations deliver the increased bandwidth, capacity and security required to meet the world’s data needs and drive ever-greater end-user experiences. For more information, visit rambus.com.

Forward-Looking Statements

This release contains forward-looking statements under the Private Securities Litigation Reform Act of 1995, including those relating to Rambus’ expectations regarding business opportunities, the Company’s ability to deliver long-term, profitable growth, product and investment strategies, and the Company’s outlook and financial guidance for the first quarter of 2024 and related drivers, and the Company’s ability to effectively manage supply chain and other market challenges. Such forward-looking statements are based on current expectations, estimates and projections, management’s beliefs and certain assumptions made by the Company’s management. Actual results may differ materially. The Company’s business generally is subject to a number of risks which are described more fully in Rambus’ periodic reports filed with the Securities and Exchange Commission. The Company undertakes no obligation to update forward-looking statements to reflect events or circumstances after the date hereof.

 

Rambus Inc.

Condensed Consolidated Balance Sheets

(Unaudited)

 

(In thousands)

 

December 31,
2023

 

December 31,
2022

ASSETS

 

 

 

 

Current assets:

 

 

 

 

Cash and cash equivalents

 

$

94,767

 

$

125,334

Marketable securities

 

 

331,077

 

 

187,892

Accounts receivable

 

 

82,925

 

 

55,368

Unbilled receivables

 

 

50,872

 

 

125,698

Inventories

 

 

36,154

 

 

20,900

Prepaids and other current assets

 

 

34,850

 

 

12,022

Total current assets

 

 

630,645

 

 

527,214

Intangible assets, net

 

 

28,769

 

 

50,880

Goodwill

 

 

286,812

 

 

292,040

Property, plant and equipment, net

 

 

67,808

 

 

86,255

Operating lease right-of-use assets

 

 

21,497

 

 

24,143

Unbilled receivables

 

 

4,423

 

 

25,222

Deferred tax assets

 

 

130,268

 

 

3,031

Income tax receivable

 

 

84,298

 

 

1,064

Other assets

 

 

1,613

 

 

2,745

Total assets

 

$

1,256,133

 

$

1,012,594

 

 

 

 

 

LIABILITIES & STOCKHOLDERS’ EQUITY

 

 

 

 

Current liabilities:

 

 

 

 

Accounts payable

 

$

18,074

 

$

24,815

Accrued salaries and benefits

 

 

17,504

 

 

20,502

Convertible notes

 

 

 

 

10,378

Deferred revenue

 

 

17,393

 

 

23,861

Income taxes payable

 

 

5,099

 

 

18,137

Operating lease liabilities

 

 

4,453

 

 

5,024

Other current liabilities

 

 

26,598

 

 

23,992

Total current liabilities

 

 

89,121

 

 

126,709

Long-term operating lease liabilities

 

 

26,255

 

 

29,079

Long-term income taxes payable

 

 

76,853

 

 

5,892

Deferred tax liabilities

 

 

4,462

 

 

24,964

Other long-term liabilities

 

 

21,341

 

 

46,653

Total liabilities

 

 

218,032

 

 

233,297

Total stockholders’ equity

 

 

1,038,101

 

 

779,297

Total liabilities and stockholders’ equity

 

$

1,256,133

 

$

1,012,594

 

Rambus Inc.

Condensed Consolidated Statements of Operations

(Unaudited)

 

 

 

Three Months Ended

December 31,

 

Years Ended

December 31,

(In thousands, except per share amounts)

 

 

2023

 

 

 

2022

 

 

 

2023

 

 

 

2022

 

Revenue:

 

 

 

 

 

 

 

 

Product revenue

 

$

53,698

 

 

$

67,178

 

 

$

224,632

 

 

$

227,068

 

Royalties

 

 

52,412

 

 

 

31,436

 

 

 

150,110

 

 

 

139,816

 

Contract and other revenue

 

 

16,115

 

 

 

23,753

 

 

 

86,375

 

 

 

87,909

 

Total revenue

 

 

122,225

 

 

 

122,367

 

 

 

461,117

 

 

 

454,793

 

Cost of revenue:

 

 

 

 

 

 

 

 

Cost of product revenue

 

 

19,941

 

 

 

28,209

 

 

 

84,495

 

 

 

88,976

 

Cost of contract and other revenue

 

 

1,123

 

 

 

1,615

 

 

 

5,403

 

 

 

4,668

 

Amortization of acquired intangible assets

 

 

3,052

 

 

 

3,560

 

 

 

13,524

 

 

 

13,935

 

Total cost of revenue

 

 

24,116

 

 

 

33,384

 

 

 

103,422

 

 

 

107,579

 

Gross profit

 

 

98,109

 

 

 

88,983

 

 

 

357,695

 

 

 

347,214

 

Operating expenses:

 

 

 

 

 

 

 

 

Research and development

 

 

35,985

 

 

 

40,121

 

 

 

156,827

 

 

 

158,769

 

Sales, general and administrative

 

 

25,665

 

 

 

27,309

 

 

 

108,149

 

 

 

106,718

 

Amortization of acquired intangible assets

 

 

195

 

 

 

415

 

 

 

1,217

 

 

 

1,674

 

Restructuring and other charges (benefits)

 

 

(26

)

 

 

 

 

 

9,368

 

 

 

 

(Gain) loss on divestiture

 

 

59

 

 

 

 

 

 

(90,784

)

 

 

 

Impairment of assets

 

 

 

 

 

 

 

 

10,045

 

 

 

 

Change in fair value of earn-out liability

 

 

1,100

 

 

 

5,000

 

 

 

9,234

 

 

 

3,111

 

Total operating expenses

 

 

62,978

 

 

 

72,845

 

 

 

204,056

 

 

 

270,272

 

Operating income

 

 

35,131

 

 

 

16,138

 

 

 

153,639

 

 

 

76,942

 

Interest income and other income (expense), net

 

 

4,215

 

 

 

835

 

 

 

11,327

 

 

 

7,771

 

Gain on fair value of equity security

 

 

 

 

 

 

 

 

 

 

 

3,547

 

Loss on extinguishment of debt

 

 

 

 

 

 

 

 

 

 

 

(83,626

)

Loss on fair value adjustment of derivatives, net

 

 

 

 

 

 

 

 

(240

)

 

 

(10,585

)

Gain on sale of non-marketable equity security

 

 

23,924

 

 

 

 

 

 

23,924

 

 

 

 

Interest expense

 

 

(377

)

 

 

(484

)

 

 

(1,490

)

 

 

(1,874

)

Interest and other income (expense), net

 

 

27,762

 

 

 

351

 

 

 

33,521

 

 

 

(84,767

)

Income (loss) before income taxes

 

 

62,893

 

 

 

16,489

 

 

 

187,160

 

 

 

(7,825

)

Provision for (benefit from) income taxes

 

 

4,348

 

 

 

540

 

 

 

(146,744

)

 

 

6,485

 

Net income (loss)

 

$

58,545

 

 

$

15,949

 

 

$

333,904

 

 

$

(14,310

)

Net income (loss) per share:

 

 

 

 

 

 

 

 

Basic

 

$

0.54

 

 

$

0.15

 

 

$

3.09

 

 

$

(0.13

)

Diluted

 

$

0.53

 

 

$

0.14

 

 

$

3.01

 

 

$

(0.13

)

Weighted average shares used in per share calculation:

 

 

 

 

 

 

 

 

Basic

 

 

107,703

 

 

 

107,603

 

 

 

108,183

 

 

 

109,472

 

Diluted

 

 

110,065

 

 

 

110,820

 

 

 

110,889

 

 

 

109,472

 

 

Rambus Inc.

Supplemental Reconciliation of GAAP to Non-GAAP Results

(Unaudited)

 

 

 

Three Months Ended

 

 

December 31,

(In thousands)

 

 

2023

 

 

 

2022

 

Cost of product revenue

 

$

19,941

 

 

$

28,209

 

Adjustment:

 

 

 

 

Stock-based compensation expense

 

 

(145

)

 

 

(144

)

Non-GAAP cost of product revenue

 

$

19,796

 

 

$

28,065

 

 

 

 

 

 

Total operating expenses

 

$

62,978

 

 

$

72,845

 

Adjustments:

 

 

 

 

Stock-based compensation expense

 

 

(10,389

)

 

 

(10,122

)

Acquisition/divestiture-related costs and retention bonus expense

 

 

(285

)

 

 

(1,028

)

Amortization of acquired intangible assets

 

 

(195

)

 

 

(415

)

Restructuring and other benefits

 

 

26

 

 

 

 

Loss on divestiture

 

 

(59

)

 

 

 

Expense on abandoned operating leases

 

 

(3

)

 

 

(521

)

Change in fair value of earn-out liability

 

 

(1,100

)

 

 

(5,000

)

Non-GAAP total operating expenses

 

$

50,973

 

 

$

55,759

 

 

 

 

 

 

Interest and other income (expense), net

 

$

27,762

 

 

$

351

 

Adjustments:

 

 

 

 

Interest income related to significant financing component from fixed-fee patent and technology licensing arrangements

 

 

(246

)

 

 

(1,029

)

Gain on sale of non-marketable equity security

 

 

(23,924

)

 

 

 

Non-cash interest expense on convertible notes

 

 

 

 

 

10

 

Non-GAAP interest and other income (expense), net

 

$

3,592

 

 

$

(668

)

 

Rambus Inc.

Reconciliation of GAAP Forward-Looking Estimates to Non-GAAP Forward-Looking Estimates

(Unaudited)

 

2024 First Quarter Outlook

 

Three Months Ended

March 31, 2024

(In millions)

 

Low

 

High

Forward-looking operating costs and expenses

 

$

89.1

 

 

$

85.1

 

Adjustments:

 

 

 

 

Stock-based compensation expense

 

 

(11.0

)

 

 

(11.0

)

Amortization of acquired intangible assets

 

 

(3.1

)

 

 

(3.1

)

Forward-looking Non-GAAP operating costs and expenses

 

$

75.0

 

 

$

71.0

 

 

 

 

 

 

Forward-looking interest and other income (expense), net

 

$

3.2

 

 

$

3.2

 

Adjustments:

 

 

 

 

Interest income related to significant financing component from fixed-fee patent and technology licensing arrangements

 

 

(0.2

)

 

 

(0.2

)

Forward-looking Non-GAAP interest and other income (expense), net

 

$

3.0

 

 

$

3.0

 

 



Contact:

Desmond Lynch
Senior Vice President, Finance and Chief Financial Officer
(408) 462-8000
dlynch@rambus.com