AMBA Earnings (FY2017,Q2)

AMBA Earnings Release for FY2017, Q2

http://files.shareholder.com/downloads/AMDA-16Y6WK/273687208…

Revenue
        Q1    Q2    Q3    Q4
FY2016 71.0M 84.2M 93.2M 68.0M
FY2017 57.2M **65.1M**

Earnings (Non-GAAP)
        Q1    Q2    Q3    Q4
FY2016 0.71 0.88 1.08 0.64
FY2017 0.34 **0.54**

Guidance for next quarter (FY2017/Q3):
Revenue: 95.0M - 99.0M

Full History: http://www.1ypeg.com/AMBA

These numbers are higher than I expected and show a distinct improvement over recent quarters. After-hours trading indicates the market is not impressed (down about 4% as I write this) which I had speculated might happen, probably because the GAAP numbers are abysmal.

Stock based compensation is almost double compared to a year ago, which I found interesting in light of the recent discussion on this board though I am not certain what to think of it yet in this context.

I will be very interested to read the earnings call transcript.

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There is one thing I want to point out. Ambarella saw it necessary to dedicate an entire section of their press release to their share buybacks. They said they bought back $20.2 million shares at an average price of $49.80.
During the second quarter, Ambarella repurchased a total of 405,089 shares in the open market for total cash consideration of approximately $20.2 million or $49.80 per share.
http://files.shareholder.com/downloads/AMDA-16Y6WK/263476269…

Though they fail to mention in this section over the last 6 months their share based compensation totaled $22.767 million up almost 100% over last year. This more then covers the amount they bought back and these shares were likely issued at a lower price since the stock has spent a lot of the year below $49 per share.

This is no longer a cashless expense when they turn around and buy the shares right back effectively not even offsetting the share dilution. Maybe instead of considering this share buyback a “return of cash” to shareholders we should be deducting it from the NON-GAAP earnings? If we make this adjustment the once $29.944 million in 6 month non-gaap earnings all the sudden becomes $9.744 million in earnings. If you calculate the per share earnings it goes from once Non-GAAP of $0.88 per share to $0.286 per share. Surprisingly this EPS number adding back the stock repurchase comes out to be less then the 6 month GAAP earnings reported. Then you also have to consider they didn’t even buy back the full amount in dollar terms that was issued the last 6 months. Sorry but I just don’t trust NON-GAAP when large share based compensation numbers are involved.

It sounds like the company has a lot of great stuff going on though as shareholders how much will we continue to own after they diluted our interests so much?

Best,
Soth

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